Ladenburg Thalmann & Co. Inc.
4400 Biscayne Blvd, 14th Floor
Miami, FL 33137
December 8, 2015
VIA EDGAR
U.S. Securities and Exchange Commission
Division of Corporation Finance
Washington, DC 20549
| Re: | CERES, INC. |
| Registration Statement on Form S-1 (Registration No. 333-206718) - |
| Concurrence in Acceleration Request |
Ladies and Gentlemen:
Ladenburg Thalmann & Co. Inc. (“Ladenburg”), as representative of the underwriters for the referenced offering, hereby concurs in the request by Ceres, Inc. that the effective date of the above-referenced registration statement be accelerated to 5:00 p.m. (Eastern Time), or as soon as practicable thereafter, on December 10, 2015, pursuant to Rule 461 under the Securities Act. Ladenburg affirms that it is aware of its obligations under the Securities Act in connection with this offering.
| Very truly yours, | ||
| LADENBURG THALMANN & CO. INC. | ||
| By: | /s/ Nicholas Stergis | |
| Name: Nicholas Stergis | ||
| Title: Managing Director | ||
