0001104659-25-032531.txt : 20250505 0001104659-25-032531.hdr.sgml : 20250505 20250407130912 ACCESSION NUMBER: 0001104659-25-032531 CONFORMED SUBMISSION TYPE: CORRESP PUBLIC DOCUMENT COUNT: 1 FILED AS OF DATE: 20250407 FILER: COMPANY DATA: COMPANY CONFORMED NAME: ELUTIA INC. CENTRAL INDEX KEY: 0001708527 STANDARD INDUSTRIAL CLASSIFICATION: BIOLOGICAL PRODUCTS (NO DIAGNOSTIC SUBSTANCES) [2836] ORGANIZATION NAME: 03 Life Sciences EIN: 474790334 STATE OF INCORPORATION: DE FISCAL YEAR END: 1231 FILING VALUES: FORM TYPE: CORRESP BUSINESS ADDRESS: STREET 1: 12510 PROSPERITY DRIVE STREET 2: SUITE 370 CITY: SILVER SPRING STATE: MD ZIP: 20904 BUSINESS PHONE: 240-247-1143 MAIL ADDRESS: STREET 1: 12510 PROSPERITY DRIVE STREET 2: SUITE 370 CITY: SILVER SPRING STATE: MD ZIP: 20904 FORMER COMPANY: FORMER CONFORMED NAME: AZIYO BIOLOGICS, INC. DATE OF NAME CHANGE: 20170605 CORRESP 1 filename1.htm

Elutia Inc.

12510 Prosperity Drive, Suite 370

Silver Spring, MD 20904

April 7, 2025

VIA EDGAR

U.S. Securities and Exchange Commission

Division of Corporation Finance

100 F Street, NE

Washington, DC 20549

Re:

Elutia Inc.

	Registration Statement on Form S-3
	Request for Acceleration of Effectiveness
	File No. 333-285870

Ladies and Gentlemen:

Pursuant to Rule 461 of Regulation C, Elutia Inc. (the “Company”) hereby requests that the effectiveness of the above-referenced Registration Statement on Form S-3, be accelerated to Monday, April 7, 2025, at 4:00 p.m., Eastern time, or as soon thereafter as practicable. In making this acceleration request, the Company acknowledges that it is aware of its responsibilities under the Securities Act of 1933.

The Company requests that we be notified of such effectiveness by a telephone call to David M. Eaton of Kilpatrick Townsend & Stockton LLP at 415.273.4324 and that such effectiveness also be confirmed in writing.

	Very truly yours,

	/s/ Matthew Ferguson
	Matthew Ferguson
	Chief Financial Officer

cc:	David M. Eaton, Kilpatrick Townsend & Stockton LLP