February 9, 2021
Via EDGAR Transmission
United States Securities and Exchange Commission
Division of Corporation Finance
100 F Street, N.E.
Mail Stop 4720
Washington, D.C. 20549
Attention: Deanna Virginio
| Re: | Longeveron, LLC |
| Registration Statement on Form S-1 | ||
| Filed January 19, 2021, as amended on February 3, 2021 and February 8, 2021 | ||
| Registration No. 333-252234 |
Dear Ms. Virginio:
In accordance with Rule 461 of Regulation C of the General Rules and Regulations under the Securities Act of 1933, as amended, we hereby request the acceleration of the effective date of the above-referenced Registration Statement so that it will become effective on Thursday February 11, 2021, at 4:00 p.m., Eastern Time, or as soon thereafter as practicable, or at such later time as Longeveron, LLC (the “Company”) or its counsel may request via telephone call to the staff. Please contact Brian North of Buchanan Ingersoll & Rooney PC, counsel to the Company, at (215) 665-3828, or in his absence, Jennifer Minter at (412) 562-8444, to provide notice of effectiveness, or if you have any other questions or concerns regarding this matter.
| Sincerely yours, | ||
| Longeveron, LLC | ||
| By: | /s/ Geoff Green | |
| Geoff Green | ||
| Chief Executive Officer | ||
| cc: | Brian North |
