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                               January 14, 2021

       Geoff Green
       Chief Executive Officer
       LONGEVERON LLC
       1951 NW 7th Avenue
       Suite 520
       Miami, FL 33136

                                                        Re: LONGEVERON LLC
                                                            Amendment No. 1 to
                                                            Draft Registration
Statement on Form S-1
                                                            Submitted December
30, 2020
                                                            CIK No. 0001721484

       Dear Mr. Green:

             We have reviewed your amended draft registration statement and
have the following
       comments. In some of our comments, we may ask you to provide us with
information so we
       may better understand your disclosure.

              Please respond to this letter by providing the requested
information and either submitting
       an amended draft registration statement or publicly filing your
registration statement on
       EDGAR. If you do not believe our comments apply to your facts and
circumstances or do not
       believe an amendment is appropriate, please tell us why in your
response.

             After reviewing the information you provide in response to these
comments and your
       amended draft registration statement or filed registration statement, we
may have additional
       comments.

       Amendment No. 1 to Draft Registration Statement on Form S-1

       Clinical Development Pipeline, page 2

   1.                                                   We note your revised
pipeline graph in response to prior comment 2. Please tell us
                                                        why the status bar in
the pipeline graph appears to indicate that the Phase 2 trial is
                                                        ongoing, while the text
indicates it will begin in 2021.
       Holders of our Class B common stock will control the direction of our
business, page 41

   2.                                                   We note your revised
disclosure in response to prior comment 8. Please revise the
                                                        discussion to identify
the names of the four holders you reference.
 Geoff Green
FirstName  LastNameGeoff Green
LONGEVERON       LLC
Comapany
January 14,NameLONGEVERON
            2021               LLC
January
Page 2 14, 2021 Page 2
FirstName LastName
Use of Proceeds, page 50

3.       We note your revised disclosure in response to prior comment 10.
Please also disclose the
         approximate amount of net proceeds intended to be used for each
purpose listed. We note
         your disclosure that you do not anticipate the net proceeds from the
offering will be
         sufficient to complete any of the referenced trials that you intend to
initiate. Please clarify
         whether you expect the proceeds will be sufficient to complete the
on-going trials
         referenced.
Management   s Discussion and Analysis of Financial Conditions and Results of
Operations
Liquidity and Capital Resources, page 62

4.       In the Capitalization table you disclose that the accumulated deficit
was $25,536,841 as of
         September 30, 2020. Please revise to prominently provide that
information in your
         liquidity disclosures here.
License Agreements and Strategic Collaborations, page 73

5.       We note your revised disclosure in response to prior comment 16 and
17. Please also
         disclose the royalty term under each of the license agreements with UM
and JMHMD.
Interim Financial Statements for the Nine Months ended September 30, 2020
Note 2. Summary of Significant Accounting Policies
Inventory, page F-23

6.       We note your response to comment 21. Please remove the reference to
the biological
         segment here as well. Please also revise, where appropriate, to
disclose your segment
         determination as indicated in your response.
General

7.       Please provide us with copies of all written communications, as
defined in Rule 405 under
         the Securities Act, that you, or anyone authorized to do so on your
behalf, present to
         potential investors in reliance on Section 5(d) of the Securities Act,
whether or not they
         retain copies of the communications.
       You may contact Li Xiao at 202-5514391 or Lynn Dicker at 202-551-3616 if
you have
questions regarding comments on the financial statements and related matters.
Please contact
Deanna Virginio at 202-551-4530 or Suzanne Hayes at 202-551-3675 with any other
questions.



                                                                 Sincerely,

                                                                 Division of
Corporation Finance
                                                                 Office of Life
Sciences
 Geoff Green
LONGEVERON LLC
FirstName
January 14,LastNameGeoff
                2021      Green
Comapany
Page    3      NameLONGEVERON LLC
January 14, 2021 Page 3
cc:       Jennifer Minter
FirstName LastName