0001213900-23-088269.txt : 20231220 0001213900-23-088269.hdr.sgml : 20231220 20231117145516 ACCESSION NUMBER: 0001213900-23-088269 CONFORMED SUBMISSION TYPE: CORRESP PUBLIC DOCUMENT COUNT: 1 FILED AS OF DATE: 20231117 FILER: COMPANY DATA: COMPANY CONFORMED NAME: Longeveron Inc. CENTRAL INDEX KEY: 0001721484 STANDARD INDUSTRIAL CLASSIFICATION: PHARMACEUTICAL PREPARATIONS [2834] ORGANIZATION NAME: 03 Life Sciences 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

November 17, 2023

Via EDGAR Transmission

United States Securities and Exchange Commission

Division of Corporation Finance

100 F Street, N.E.

Washington, D.C. 20549

Attention:

Joshua Gorsky

Re:	Longeveron Inc.
		Registration Statement on Form S-1
		Filed November 15, 2023
		File No. 333-275578

Request for Acceleration of Effectiveness

Dear Mr. Gorsky:

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. 333-275578), so that it may become effective on Tuesday, November 21, 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, Brian North at (215) 665-3828, 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 Brian North