SEC Comment Letter 0000000000-24-005145 to Longeveron Inc. (LGVN)
Longeveron Inc.
Date: May 6, 2024 · CIK: 0001721484 · Accession: 0000000000-24-005145
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File numbers found in text: 333-278995
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United States securities and exchange commission logo
May 6, 2024
Lisa Locklear
Chief Financial Officer
Longeveron Inc.
1951 NW 7th Avenue, Suite 520
Miami, FL 33136
Re:Longeveron Inc.
Registration Statement on Form S-1
Filed April 30, 2024
File No. 333-278995
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 Tyler Howes at 202-551-3370 with any questions.
Sincerely,
Division of Corporation Finance
Office of Life Sciences
cc: Jennifer Minter, Esq.