ORGENESIS INC.
20271 Goldenrod Lane
Germantown, MD 20876
April 5, 2021
VIA EDGAR
United States Securities and Exchange Commission
Division of Corporation Finance
100 F Street, N.E.
Washington, D.C. 20549
| Attention: | Mr. Tom Kluck |
| Re: | Orgenesis Inc. | |
| Registration Statement on Form S-3 | ||
| Filed March 26, 2021 | ||
| File No. 333-254806 |
Dear Mr. Kluck:
With respect to the above-referenced Registration Statement on Form S-3 (the “Registration Statement”), and pursuant to Rule 461 of Regulation C promulgated under the Securities Act of 1933, as amended, the undersigned hereby respectfully requests, on behalf of Orgenesis Inc. (the “Company”), that the Securities and Exchange Commission (the “Commission”) accelerate the effective date of the Registration Statement to Wednesday, April 7, 2021, at 10:00 a.m. Eastern Time, or as soon as practicable thereafter.
The cooperation of the staff in meeting the timetable described above is very much appreciated.
Please call Jeffrey Schultz of Mintz, Levin, Cohn, Ferris, Glovsky and Popeo, P.C., counsel to the Company, at (212) 692-6732 with any comments or questions regarding the Registration Statement.
| Very truly yours, | ||
| Orgenesis Inc. | ||
| /s/ Neil Reithinger | ||
| By: | Neil Reithinger | |
| Its: | Chief Financial Officer | |
| cc: | Jeffrey Schultz, Esq., Mintz, Levin, Cohn, Ferris, Glovsky and Popeo, P.C. |