0001213900-23-066307.txt : 20230912 0001213900-23-066307.hdr.sgml : 20230912 20230811170002 ACCESSION NUMBER: 0001213900-23-066307 CONFORMED SUBMISSION TYPE: CORRESP PUBLIC DOCUMENT COUNT: 1 FILED AS OF DATE: 20230811 FILER: COMPANY DATA: COMPANY CONFORMED NAME: Longeveron Inc. CENTRAL INDEX KEY: 0001721484 STANDARD INDUSTRIAL CLASSIFICATION: PHARMACEUTICAL PREPARATIONS [2834] IRS NUMBER: 472174146 STATE OF INCORPORATION: DE FISCAL YEAR END: 1231 FILING VALUES: FORM TYPE: CORRESP BUSINESS ADDRESS: STREET 1: 1951 NW 7TH AVENUE STREET 2: SUITE 520 CITY: MIAMI STATE: FL ZIP: 33136 BUSINESS PHONE: 305-302-7158 MAIL ADDRESS: STREET 1: 1951 NW 7TH AVENUE STREET 2: SUITE 520 CITY: MIAMI STATE: FL ZIP: 33136 FORMER COMPANY: FORMER CONFORMED NAME: LONGEVERON LLC DATE OF NAME CHANGE: 20171101 CORRESP 1 filename1.htm

LONGEVERON INC.

1951 NW 7^th 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