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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

Date
August 11, 2023
Author
Wa’el Hashad
Form
CORRESP
Company
Longeveron Inc.

Letter

Via EDGAR Transmission United States Securities and Exchange Commission Division of Corporation Finance Attention: Doris Stacey Gama 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.

Show Raw Text
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