Correspondence 0001213900-23-066307 from Longeveron Inc. (LGVN)
Longeveron Inc.
Date: Aug. 11, 2023 · CIK: 0001721484 · Accession: 0001213900-23-066307
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File numbers found in text: 333-272946
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CORRESP
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LONGEVERON INC.
1951 NW 7th Avenue, Suite 520
Miami, Florida 33136
August 11, 2023
Via EDGAR Transmission
United States Securities and Exchange Commission
Division of Corporation Finance
100 F Street, N.E.
Washington, D.C. 20549
Attention:
Doris Stacey Gama
Laura Crotty
Re:
Longeveron Inc.
Registration Statement on Form S-1
File No. 333-272946
Request for Acceleration of Effectiveness
Dear Ms. Gama and Ms. Crotty:
In accordance with Rule 461 of Regulation C
of the General Rules and Regulations under the Securities Act of 1933, as amended, Longeveron Inc. (the “Registrant”) hereby
respectfully requests acceleration of the effective date of the above-referenced Registration Statement on Form S-1 (File No. 333-272946),
as amended, so that it may become effective on Monday, August 14, 2023, at 4:15 p.m., Eastern Time, or as soon thereafter as practicable.
The Registrant hereby authorizes Jennifer Minter, Esq., to orally modify or withdraw this request for acceleration.
Please contact Jennifer Minter of Buchanan
Ingersoll & Rooney PC, counsel to the Company, at (412) 562-8444, or in her absence, Richard DiStefano at (212) 440-4455, to provide
notice of effectiveness, or if you have any other questions or concerns regarding this matter.
Sincerely yours,
Longeveron Inc.
By:
/s/ Wa’el Hashad
Wa’el Hashad
Chief Executive Officer
cc:
Jennifer Minter
Richard DiStefano