SEC Comment Letter 0000000000-24-003319 to Longeveron Inc. (LGVN)
Longeveron Inc.
Date: March 27, 2024 · CIK: 0001721484 · Accession: 0000000000-24-003319
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File numbers found in text: 333-278073
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United States securities and exchange commission logo
March 27, 2024
Lisa Locklear
Chief Financial Officer
Longeveron Inc.
1951 NW 7th Avenue, Suite 520
Miami, Florida 33136
Re:Longeveron Inc.
Registration Statement on Form S-1
Filed on March 19, 2024
File No. 333-278073
Dear Lisa Locklear:
This is to advise you that we have not reviewed and will not review your registration
statement.
Please refer to Rules 460 and 461 regarding requests for acceleration. We remind you
that the company and its management are responsible for the accuracy and adequacy of their
disclosures, notwithstanding any review, comments, action or absence of action by the staff.
Please contact Tamika Sheppard at 202-551-8346 with any questions.
Sincerely,
Division of Corporation Finance
Office of Life Sciences
cc: Adam Wicks