Correspondence 0001213900-24-078338 from Klotho Neurosciences, Inc. (KLTO, KLTOW) (CIK 0001907223) (KLTO)
Klotho Neurosciences, Inc. (KLTO, KLTOW) (CIK 0001907223)
Date: Sept. 13, 2024 · CIK: 0001907223 · Accession: 0001213900-24-078338
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File numbers found in text: 333-281946
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CORRESP
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CYRULI SHANKS & ZIZMOR, LLP
420 Lexington Avenue
Suite 2320
New York, NY 10170
September 12, 2024
United States Securities and Exchange Commission
Division of Corporate Finance
Washington, DC 20549
RE: ANEW Medical, Inc. (the “Company”)
Registration Statement on Form S-1
Registration No. 333-281946
Dear Division of Corporate Finance Staff:
On behalf of ANEW Medical, Inc (the “Company”),
I am pleased to provide a response to the Staff’s September 12, 2024 comments on the above-referenced Registration Statement on
Form S-1.
The numbered paragraphs and headings below correspond
to those set forth in the September 12, 2024 Comment Letter. The Staff’s comment is set forth in italics, followed by the Company’s
response. Capitalized terms used in this letter but not defined herein have the meaning given to such terms in the Registration
Statement.
Registration Statement on Form S-1 Exhibits
1. Please revise the consent filed as Exhibit 23.2 to your registration
statement to provide your auditor’s consent to (i) the reference to its firm name under the heading “Experts” in the prospectus
and (ii) the use of its report dated May 22, 2024 in your registration statement.
Response: The Company acknowledges the Staff’s comment
and has filed a corrected version of Exhibit 23.2 in conformance with the Staff’s comment.
If you have any questions, please do not hesitate to contact me at
(347) 379-4627.
Sincerely,
/s/ Paul Goodman
Via: EDGAR