| ORGENESIS INC. |
| 21 Sparrow Circle |
| White Plains, New York 10605 |
March 26, 2014
VIA EDGAR
| United States Securities and Exchange Commission |
| 100 F Street, N.E. |
| Washington, DC 20549 |
| Attention: | Division of Corporation Finance |
Dear Sirs:
| Re: | Orgenesis Inc. (the “Company”) | |
| Registration Statement on Form S-1 | ||
| File No. 333-193218 |
In connection with the Company’s Registration Statement on Form S-1, the Company hereby requests acceleration of the effective date of the Registration Statement to10 AM on FridayMarch 28, 2014 or as soon thereafter as possible, in accordance with Rule 461(a) of Regulation C.
We acknowledge that
should the Securities and Exchange Commission (the “Commission”) or the staff, acting pursuant to delegated authority, declare the filing effective, it does not foreclose the Commission from taking any action with respect to the filing;
the action of the Commission or the staff, acting pursuant to delegated authority, in declaring the filing effective, does not relieve the company from its full responsibility for the adequacy and accuracy of the disclosure in the filing; and
the Company may not assert staff comments and the declaration of effectiveness as a defense in any proceeding initiated by the Commission or any person under the federal securities laws of the United States.
- 2 -
We trust you will find the foregoing to be in order. Please do not hesitate to contact the undersigned should you have any questions in this regard.
Yours truly,
ORGENESIS INC.
| Per: | /s/ Vered Caplan | |
| Vered Caplan | ||
| President, Chief Executive Officer, and | ||
| Chairperson of the Board |
