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UPLOAD Filing

Calidi Biotherapeutics, Inc.
Date: July 8, 2025 · CIK: 0001855485 · Accession: 0000000000-25-007156

Offering / Registration Process Regulatory Compliance

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Date
July 8, 2025
Author
Division of
Form
UPLOAD
Company
Calidi Biotherapeutics, Inc.

Letter

Re: Calidi Biotherapeutics, Inc. Draft Registration Statement on Form S-1 Submitted July 2, 2025 CIK No. 0001855485 Dear Eric Poma:

July 8, 2025

Eric Poma Chief Executive Officer Calidi Biotherapeutics, Inc. 4475 Executive Drive, Suite 200 San Diego, CA 92121

This is to advise you that we do not intend to review your registration statement.

We request that you publicly file your registration statement at least two business days prior to the requested effective date and time. Please refer to Rules 460 and 461 regarding requests for acceleration. We remind you that the company and its management are responsible for the accuracy and adequacy of their disclosures, notwithstanding any review, comments, action or absence of action by the staff.

Please contact Jason Drory at 202-551-8342 with any questions.

Sincerely,
Division of
Corporation Finance
Office of Life
Sciences
cc: Marcelle Balcombe

Show Raw Text
<DOCUMENT>
<TYPE>TEXT-EXTRACT
<SEQUENCE>2
<FILENAME>filename2.txt
<TEXT>
 July 8, 2025

Eric Poma
Chief Executive Officer
Calidi Biotherapeutics, Inc.
4475 Executive Drive, Suite 200
San Diego, CA 92121

 Re: Calidi Biotherapeutics, Inc.
 Draft Registration Statement on Form S-1
 Submitted July 2, 2025
 CIK No. 0001855485
Dear Eric Poma:

 This is to advise you that we do not intend to review your registration
statement.

 We request that you publicly file your registration statement at least
two business
days prior to the requested effective date and time. Please refer to Rules 460
and 461
regarding requests for acceleration. We remind you that the company and its
management are
responsible for the accuracy and adequacy of their disclosures, notwithstanding
any review,
comments, action or absence of action by the staff.

 Please contact Jason Drory at 202-551-8342 with any questions.

 Sincerely,

 Division of
Corporation Finance
 Office of Life
Sciences
cc: Marcelle Balcombe
</TEXT>
</DOCUMENT>