Correspondence 0001193125-22-305911 from Surrozen, Inc./DE (SRZN)
Surrozen, Inc./DE
Date: Dec. 15, 2022 · CIK: 0001824893 · Accession: 0001193125-22-305911
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File numbers found in text: 333-268745
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CORRESP 1 filename1.htm CORRESP SURROZEN, INC. 171 Oyster Point Blvd., Suite 400 South San Francisco, California 94080 December 15, 2022 VIA EDGAR U.S. Securities and Exchange Commission Division of Corporation Finance 100 F Street, N.E. Washington, D.C. 20549 Attention: Daniel Crawford RE: Surrozen, Inc. Registration Statement on Form S-3 File No. 333-268745 Acceleration Request Requested Date: December 19, 2022 Requested Time: 4:00 p.m. Eastern Time Ladies and Gentlemen: Surrozen, Inc. (the “Registrant”) hereby requests that the U.S. Securities and Exchange Commission (the “Commission”) take appropriate action to cause the above-referenced Registration Statement on Form S-3 to become effective on December 19, 2022 at 4:00 p.m., Eastern Time, or as soon thereafter as is practicable, or at such later time as the Registrant may orally request via telephone call to the staff of the Commission. The Registrant hereby authorizes each of John T. McKenna and Nicolas L. Francis of Cooley 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 John T. McKenna of Cooley LLP, counsel to the Registrant, at (650) 843-5059, or in his absence, Nicolas L. Francis at (415) 693-2205. [Signature Page Follows] Very truly yours, SURROZEN, INC. By: /s/ Charles Williams Name: Charles Williams Title: Chief Financial Officer cc: John T. McKenna Nicolas L. Francis [COMPANY SIGNATURE PAGE TO ACCELERATION REQUEST]