SecProbe.io

CORRESP
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filename1.htm

January 8, 2021

VIA EDGAR

U.S. Securities and Exchange Commission

Division of Corporation Finance

100 F Street, N.E.

Washington, D.C. 20549

    Attn:

    Alan Campbell, Esq.

    Re:

    Lantern Pharma Inc.

    Registration Statement on Form S-1

    Acceleration Request

         Requested Date:

    Wednesday,
                                         January 13, 2021

         Requested Time:

    5:00 p.m., Eastern Standard Time.

Ladies and Gentlemen:

In accordance with Rule
461 under the Securities Act of 1933, as amended, the undersigned registrant, Lantern Pharma Inc. (the “Registrant”),
hereby requests that the Securities and Exchange Commission (the “Commission”) take appropriate action
to cause the Registration Statement on Form S-1 filed with the Commission on this date to become effective on January 13, 2021,
at 5:00 p.m., Eastern Standard Time, or as soon as practicable thereafter, or at such later time as the Registrant may orally request
via telephone call to the staff of the Commission (the “Staff”). The Registrant hereby authorizes Daniel
Donahue of Greenberg Traurig, LLP, counsel to the Registrant, to make such request on its behalf.

Once the Registration
Statement has been declared effective, please orally confirm that event with Daniel Donahue of Greenberg Traurig, LLP, counsel
to the Registrant, at (949) 732-6557.

In connection with
this request, the Registrant acknowledges that:

 ● should the Commission
or the Staff, acting pursuant to delegated authority, declare the Registration Statement effective, it does not foreclose the
Commission from taking any action with respect to the Registration Statement;

 ● the action of the Commission
or the Staff, acting pursuant to delegated authority, in declaring the Registration Statement effective, does not relieve the
Registrant from its full responsibility for the adequacy and accuracy of the disclosure in the Registration Statement; and

 ● the Registrant may not
assert Staff comments and the declaration of effectiveness as a defense in any proceeding initiated by the Commission or any person
under the federal securities laws of the United States.

    Very truly yours,

    Lantern Pharma Inc.

    By:

        /s/ Panna Sharma

    Panna Sharma,

    Chief Executive Officer

    cc:

        Daniel Donahue, Greenberg Traurig, LLP

        Brad Shiffman, Blank Rome LLP