SecProbe.io

CORRESP
1
filename1.htm

June
6, 2024

VIA
EDGAR

U.S.
Securities and Exchange Commission

Division
of Corporation Finance

100
F Street, N.E.

Washington,
D.C. 20549

    Attn:
    Tyler
    Howes, Esq.

    Re:
    Lantern
    Pharma Inc.

    Registration
    Statement on Form S-3

    File
    No. 333- 279718

    Acceleration
    Request

    Requested
    Date:
    Monday,
    June 10, 2024

    Requested
    Time:
    4:30
    p.m., Eastern Time.

Ladies
and Gentlemen:

The
undersigned registrant, Lantern Pharma Inc. (the “Registrant”), hereby requests that the Commission take appropriate
action to cause the Registration Statement to become effective on June 10, 2024, at 4:30 p.m., Eastern 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