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Calidi Biotherapeutics, Inc.
Date: July 22, 2025 · CIK: 0001855485 · Accession: 0000000000-25-007712
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File numbers found in text: 333-288784
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<DOCUMENT> <TYPE>TEXT-EXTRACT <SEQUENCE>2 <FILENAME>filename2.txt <TEXT> July 22, 2025 Eric Poma Chief Executive Officer Calidi Biotherapeutics, Inc. 4475 Executive Drive, Suite 200 San Diego, CA 92121 Re: Calidi Biotherapeutics, Inc. Registration Statement on Form S-3 Filed July 18, 2025 File No. 333-288784 Dear Eric Poma: This is to advise you that we have not reviewed and will not review your registration statement. 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>