Hancock Jaffe Laboratories, Inc.
70 Doppler
Irvine, California 92618
February 4, 2021
VIA EDGAR
Securities and Exchange Commission
Division of Corporation Finance
100 F Street, N.E.
Washington, DC 20549
Attention: Margaret Schwartz
| Re: | Hancock Jaffe Laboratories, Inc. |
| Registration Statement on Form S-1 | |
| File No. 333-251528 |
Ladies and Gentlemen:
On February 3, 2021, Hancock Jaffe Laboratories, Inc. (the “Company”) requested acceleration of the effective date of the above-referenced Registration Statement so that it would become effective at 5:30 p.m. on Thursday, February 4, 2021 or as soon thereafter as practicable. We hereby withdraw such request.
| Very truly yours, | ||
| /s/ Robert A. Berman | ||
| By: | Robert A. Berman | |
| Title: | Chief Executive Officer | |
| cc: | Ellenoff Grossman & Schole LLP |
