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SEC Company Response from Surrozen, (SRZN) — Mar 27, 2026

Surrozen, Inc./DE (SRZN) (CIK 0001824893)
Date: March 27, 2026 · CIK: 0001824893 · Accession: 0001193125-26-129011

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File numbers found in text: 333-294542

Date
March 27, 2026
Author
Charles Williams
Form
CORRESP
Company
Surrozen, Inc./DE (SRZN) (CIK 0001824893)

Letter

RE: Surrozen, Inc.

March 27, 2026 United States Securities and Exchange Commission Division of Corporation Finance 100 F Street, N.E. Washington, D.C. 20549

Registration Statement on Form S-3

File No. 333-294542

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 March 30, 2026, 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 John T. McKenna 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. Very truly yours, SURROZEN, INC. By: /s/ Charles Williams Name: Charles Williams Title: Chief Operating Officer and Corporate Secretary cc: John T. McKenna, Cooley LLP

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CORRESP
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 CORRESP

 March 27, 2026 United States Securities and Exchange Commission Division of Corporation Finance 100 F Street, N.E. Washington, D.C. 20549

 RE:
 Surrozen, Inc.

 Registration Statement on Form S-3

 File No. 333-294542

 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 March 30, 2026, 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 John T. McKenna 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.   Very truly yours, SURROZEN, INC. By: /s/ Charles Williams Name: Charles Williams Title: Chief Operating Officer and Corporate Secretary     cc: John T. McKenna, Cooley LLP