SEC Comment Letter 0000000000-24-007600 to Longeveron Inc. (LGVN)

Longeveron Inc.
Date: July 3, 2024 · CIK: 0001721484 · Accession: 0000000000-24-007600

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File numbers found in text: 333-280577

Date

July 3, 2024

Author

Wa’el Hashad

Form

UPLOAD

Company

Longeveron Inc.

Letter

July 3, 2024 Wa’el Hashad Chief Executive Officer Longeveron Inc. 1951 NW 7th Avenue, Suite 520 Miami, Florida 33136 Re:Longeveron Inc. Registration Statement on Form S-1 Filed June 28, 2024 File No. 333-280577 Dear Wa’el Hashad: 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 Jimmy McNamara at 202-551-7349 with any questions. Sincerely, Division of Corporation Finance Office of Life Sciences cc:Jennifer Minter

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July 3, 2024
Wa’el Hashad
Chief Executive Officer
Longeveron Inc.
1951 NW 7th Avenue, Suite 520
Miami, Florida 33136
Re:Longeveron Inc.
Registration Statement on Form S-1
Filed June 28, 2024
File No. 333-280577
Dear Wa’el Hashad:
            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 Jimmy McNamara at 202-551-7349 with any questions.
Sincerely,
Division of Corporation Finance
Office of Life Sciences
cc:Jennifer Minter

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