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CORRESP Filing

Longeveron Inc.
Date: Aug. 8, 2025 · CIK: 0001721484 · Accession: 0001213900-25-073488

Offering / Registration Process Regulatory Compliance

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File numbers found in text: 333-289210

Date
August 8, 2025
Author
By
Form
CORRESP
Company
Longeveron Inc.

Letter

Via EDGAR Transmission United States Securities and Exchange Commission Division of Corporation Finance Office of Life Sciences Attention: Joshua Gorsky Re: Longeveron Inc. Registration Statement on Form S-1 File No. 333-289210 Request for Acceleration of Effectiveness

Dear Mr. Gorsky:

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. 333-289210), as amended, so that it may become effective on August 8, 2025, at 1:00 p.m., Eastern Time, or as soon thereafter as practicable. The Registrant hereby authorizes Jennifer Minter, Esq. or Adam G. Wicks, 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, Adam Wicks at (412) 562-8331, to provide notice of effectiveness, or if you have any other questions or concerns regarding this matter.

Sincerely yours,
Longeveron Inc.

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CORRESP
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 LONGEVERON INC.

 1951 NW 7 th Avenue, Suite 520

 Miami, Florida 33136

 August 8, 2025

 Via EDGAR Transmission

 United States Securities and Exchange Commission

 Division of Corporation Finance

 Office of Life Sciences

 100 F Street, N.E.

 Washington, D.C. 20549

 Attention: Joshua Gorsky

 Re:
 Longeveron Inc.

 Registration Statement on Form S-1

 File No. 333-289210

 Request for Acceleration of Effectiveness

 Dear Mr. Gorsky:

 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. 333-289210), as amended,
so that it may become effective on August 8, 2025, at 1:00 p.m., Eastern Time, or as soon thereafter as practicable. The Registrant hereby
authorizes Jennifer Minter, Esq. or Adam G. Wicks, 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, Adam Wicks at (412) 562-8331, 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:

 Lisa A. Locklear, CFO
 Jennifer Minter
 Adam Wicks