TEXT-EXTRACT 2 filename2.txt United States securities and exchange commission logo June 28, 2023 Elizabeth Ng Chief Executive Officer Ocean Biomedical, Inc. 55 Claverick St., Room 325 Providence , RI 02903 Re: Ocean Biomedical, Inc. Registration Statement on Form S-1 Filed June 22, 2023 File No. 333-272859 Dear Elizabeth Ng: This is to advise you that we have not reviewed and will not review your registration statement. Please refer to Rules 460 and 461 regarding requests for acceleration. We remind you that the company and its management are responsible for the accuracy and adequacy of their disclosures, notwithstanding any review, comments, action or absence of action by the staff. Please contact Lauren Hamill at 303-844-1008 with any questions. Sincerely, Division of Corporation Finance Office of Life Sciences cc: Kate Bechen