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Correspondence 0001213900-26-044030 from Longeveron Inc. (LGVN)

Longeveron Inc.
Date: April 15, 2026 · CIK: 0001721484 · Accession: 0001213900-26-044030

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File numbers found in text: 333-294975

Date
April 15, 2026
Author
Stephen Willard
Form
CORRESP
Company
Longeveron Inc.

Letter

Via EDGAR Transmission United States Securities and Exchange Commission Division of Corporation Finance, Office of Life Sciences Attention: Tim Buchmiller Registration Statement on Form S-1 Filed April 10, 2026 File No. 333-294975 Request for Acceleration of Effectiveness

Dear Mr. Buchmiller:

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. 333-294975), so that it may become effective on April 17, 2026, at 4:00 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, 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.

Show Raw Text
CORRESP
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 filename1.htm

 LONGEVERON INC.

 1951 NW 7 th Avenue, Suite 520

 Miami, Florida 33136

 April 15, 2026

 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:
 Tim Buchmiller

 Re:
 Longeveron Inc.

 Registration Statement on Form S-1

 Filed April 10, 2026

 File No. 333-294975

 Request for Acceleration of Effectiveness

 Dear Mr. Buchmiller:

 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. 333-294975),
so that it may become effective on April 17, 2026, at 4:00 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, 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/ Stephen Willard

 Stephen Willard

 Chief Executive Officer

 cc:
 Jennifer Minter
Adam Wicks