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
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CORRESP 1 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