0001213900-24-031085.txt : 20240506 0001213900-24-031085.hdr.sgml : 20240506 20240408132753 ACCESSION NUMBER: 0001213900-24-031085 CONFORMED SUBMISSION TYPE: CORRESP PUBLIC DOCUMENT COUNT: 1 FILED AS OF DATE: 20240408 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

April 8, 2024

VIA EDGAR

U.S. Securities and Exchange Commission

Division of Corporate Finance

Washington, DC 20549

Re:	Longeveron Inc.
	Registration Statement on Form S-1 (Registration No. 333-278073), as amended - Concurrence in Acceleration Request

Ladies and Gentlemen:

H.C. Wainwright & Co., LLC (“Wainwright”), solely acting as placement agent on a best efforts basis in an offering pursuant to the registration statement on Form S-1 (333-278073), as amended (the “Registration Statement”), hereby concurs in the request by Longeveron Inc. that the effective date of the above-referenced registration statement be accelerated to 2:00 P.M. (Eastern Time), or as soon as practicable thereafter, on April 8, 2024, pursuant to Rule 461 under the Securities Act. Wainwright affirms that it is aware of its obligations under the Securities Act as they pertain to the best efforts offering pursuant to the Registration Statement.

Very truly yours,

H.C. WAINWRIGHT & CO., LLC

By:	/s/ Edward D. Silvera
	Name:	Edward D. Silvera
	Title:	Chief Operating Officer