Correspondence 0001213900-23-036051 from Jasper Therapeutics, Inc. (JSPR)
Jasper Therapeutics, Inc.
Date: May 3, 2023 · CIK: 0001788028 · Accession: 0001213900-23-036051
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File numbers found in text: 333-271500
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CORRESP
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Jasper Therapeutics, Inc.
2200 Bridge Pkwy, Suite # 102
Redwood City, CA 94065
May 3, 2023
VIA EDGAR
United States Securities and Exchange Commission
Division of Corporation Finance
Office of Life Sciences
100 F Street, N.E.
Washington, D.C. 20549-0406
Attention: Jason Drory
Re:
Jasper Therapeutics, Inc.
Registration Statement on Form S-3
Filed April 28, 2023
File No. 333-271500
Ladies and Gentlemen:
Pursuant to Rule 461
under the Securities Act of 1933, as amended, Jasper Therapeutics, Inc. (the “Company”) hereby respectfully
requests that the effectiveness of the Registration Statement on Form S-3 (File No. 333-271500) of the Company, filed with the Securities
and Exchange Commission on April 28, 2023 (the “Registration Statement”), be accelerated so that the Registration
Statement shall become effective at 4:30 p.m., Eastern Time, on May 5, 2023 or as soon as possible thereafter.
The Company hereby confirms
that it is aware of its responsibilities under the Securities Act of 1933, as amended, and the Securities Exchange Act of 1934, as amended,
as they relate to the proposed offering of the securities specified in the Registration Statement.
It would be appreciated if,
promptly after the Registration Statement has become effective, you would so inform our outside counsel, Samantha H. Eldredge of Paul
Hastings LLP, by telephone at (650) 320-1838 or by email at samanthaeldredge@paulhastings.com. The Company hereby authorizes Ms. Eldredge
to orally modify or withdraw this request for acceleration.
Sincerely,
JASPER THERAPEUTICS, INC.
By:
/s/ Jeet Mahal
Jeet Mahal
Chief Operating Officer and Chief Financial Officer
cc: Samantha H. Eldredge, Esq. (Paul Hastings LLP)