SEC Comment Letter for Celularity (CELU) — Jan 5, 2026
Celularity Inc
Date: Jan. 5, 2026 · CIK: 0001752828 · Accession: 0000000000-26-000060
AI Filing Summary & Sentiment
Reasoning
File numbers found in text: 333-292515
Letter
Re: Celularity Inc. Registration Statement on Form S-1 Filed December 31, 2025 File No. 333-292515 Dear Robert J. Hariri:
January 5, 2026
Robert J. Hariri Chief Executive Officer Celularity Inc. 170 Park Avenue Florham Park, NJ 07932
This is to advise you that we have not reviewed and will not review your registration statement.
Please refer to Rules 460 and 461 regarding requests for acceleration. We remind you that the company and its management are responsible for the accuracy and adequacy of their disclosures, notwithstanding any review, comments, action or absence of action by the staff.
Please contact Jessica Dickerson at 202-551-8013 with any questions.
Sincerely,
Division of
Corporation Finance
Office of Life
Sciences
cc: Jeffrey J. Fessler, Esq.
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<DOCUMENT> <TYPE>TEXT-EXTRACT <SEQUENCE>2 <FILENAME>filename2.txt <TEXT> January 5, 2026 Robert J. Hariri Chief Executive Officer Celularity Inc. 170 Park Avenue Florham Park, NJ 07932 Re: Celularity Inc. Registration Statement on Form S-1 Filed December 31, 2025 File No. 333-292515 Dear Robert J. Hariri: This is to advise you that we have not reviewed and will not review your registration statement. Please refer to Rules 460 and 461 regarding requests for acceleration. We remind you that the company and its management are responsible for the accuracy and adequacy of their disclosures, notwithstanding any review, comments, action or absence of action by the staff. Please contact Jessica Dickerson at 202-551-8013 with any questions. Sincerely, Division of Corporation Finance Office of Life Sciences cc: Jeffrey J. Fessler, Esq. </TEXT> </DOCUMENT>