August 9, 2024

J. Patrick Mackin
President, Chief Executive Officer and Chairman
Artivion, Inc.
1655 Roberts Boulevard N.W.
Kennesaw, GA 30144

        Re: Artivion, Inc.
            Definitive Proxy Statement on Schedule 14A
            Filed April 1, 2024
            File No. 001-13165
Dear J. Patrick Mackin:

      We have limited our review of your most recent definitive proxy statement
to those issues
we have addressed in our comment(s).

       Please respond to this letter by providing the requested information
and/or confirming that
you will revise your future proxy disclosures in accordance with the topics
discussed below. If
you do not believe a comment applies to your facts and circumstances, please
tell us why in your
response.

       After reviewing your response to this letter, we may have additional
comments.

Definitive Proxy Statement on Schedule 14A
Pay Versus Performance Disclosure, page 68

1.     We note that the peer group you identify in footnote (c) to your pay
versus performance
       table, the S&P Health Care Equipment Index, is different from the peer
group used for
       your pay versus performance disclosure in the immediately preceding
fiscal year's proxy
       statement, the NASDAQ Medical Equipment Index. Please tell us the
reason(s) for the
       change and provide a comparison of your cumulative total return with
that of both the
       newly selected peer group and the peer group used in the immediately
preceding fiscal
       year. Also, in future filings when you use a different peer group from
the one you used in
       the immediately preceding fiscal year, please provide footnote
disclosure of the reason(s)
       for the change and the total shareholder return comparisons required by
Item 402(v)(2)(iv)
       of Regulation S-K.
2.     Your disclosure in footnote (d) refers to your Form 8-K filed February
15, 2024, for a
       reconciliation of your Company-Selected Measure of revenue growth.
Please include in
 August 9, 2024
Page 2

       the proxy statement disclosure as to how the Company-Selected Measure is
calculated
       from your audited financial statements, as required by Item
402(v)(2)(vi) of Regulation S-
       K. While Company-Selected Measure disclosure is not subject to
Regulation G or Item
       10(e) of Regulation S-K, you must provide disclosure as to how the
Company-Selected
       Measure is calculated from your audited financial statements. A
reference to non-specific
       adjustments determined each year likely does not satisfy this
requirement.
        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 Charlotte Young at 202-551-3280 or Amanda Ravitz at
202-551-3412 with
any questions.



                                                           Sincerely,

                                                           Division of
Corporation Finance
                                                           Disclosure Review
Program