SEC Comment Letter 0000000000-26-003790 to Longeveron Inc. (LGVN)
Longeveron Inc.
Date: April 14, 2026 · CIK: 0001721484 · Accession: 0000000000-26-003790
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File numbers found in text: 333-294975
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April 14, 2026
Stephen Willard
Chief Executive Officer
Longeveron Inc.
1951 NW 7th Avenue, Suite 520
Miami, Florida 33136
Re:Longeveron Inc.
Registration Statement on Form S-1
Filed April 10, 2026
File No. 333-294975
Dear Stephen Willard:
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 Tim Buchmiller at 202-551-3635 with any questions.
Sincerely,
Division of Corporation Finance
Office of Life Sciences
cc:Jennifer Minter, Esq.