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                          January 17, 2024

       Sanjeev Luther
       Chief Executive Officer
       Eterna Therapeutics Inc.
       1035 Cambridge Street, Suite 18A
       Cambridge, MA 02141

                                                        Re: Eterna Therapeutics
Inc.
                                                            Registration
Statement on Form S-3
                                                            Filed January 12,
2024
                                                            File No. 333-276493

       Dear Sanjeev Luther:

              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:                                              Jeffrey Schultz