LONGEVERON INC.
1951 NW 7th Avenue, Suite 520
Miami, Florida 33136
August 11, 2023
Via EDGAR Transmission
United States Securities and Exchange Commission
Division of Corporation Finance
100 F Street, N.E.
Washington, D.C. 20549
| Attention: | Doris Stacey Gama |
| Laura Crotty |
| Re: | Longeveron Inc. | |||
| Registration Statement on Form S-1 | ||||
| File No. 333-272946 | ||||
Request for Acceleration of Effectiveness
Dear Ms. Gama and Ms. Crotty:
In accordance with Rule 461 of Regulation C of the General Rules and Regulations under the Securities Act of 1933, as amended, Longeveron Inc. (the “Registrant”) hereby respectfully requests acceleration of the effective date of the above-referenced Registration Statement on Form S-1 (File No. 333-272946), as amended, so that it may become effective on Monday, August 14, 2023, at 4:15 p.m., Eastern Time, or as soon thereafter as practicable. The Registrant hereby authorizes Jennifer Minter, Esq., to orally modify or withdraw this request for acceleration.
Please contact Jennifer Minter of Buchanan Ingersoll & Rooney PC, counsel to the Company, at (412) 562-8444, or in her absence, Richard DiStefano at (212) 440-4455, to provide notice of effectiveness, or if you have any other questions or concerns regarding this matter.
| Sincerely yours, | |||
| Longeveron Inc. | |||
| By: | /s/ Wa’el Hashad | ||
| Wa’el Hashad | |||
| Chief Executive Officer | |||
| cc: | Jennifer Minter Richard DiStefano |
