<SEC-DOCUMENT>0001222362-26-000006.txt : 20260414
<SEC-HEADER>0001222362-26-000006.hdr.sgml : 20260414
<ACCEPTANCE-DATETIME>20260414080856
ACCESSION NUMBER:		0001222362-26-000006
CONFORMED SUBMISSION TYPE:	4
PUBLIC DOCUMENT COUNT:		1
CONFORMED PERIOD OF REPORT:	20251210
FILED AS OF DATE:		20260414
DATE AS OF CHANGE:		20260414

REPORTING-OWNER:	

	OWNER DATA:	
		COMPANY CONFORMED NAME:			NEELS GUIDO J
		CENTRAL INDEX KEY:			0001222362
		ORGANIZATION NAME:           	

	FILING VALUES:
		FORM TYPE:		4
		SEC ACT:		1934 Act
		SEC FILE NUMBER:	001-39577
		FILM NUMBER:		26859219

	MAIL ADDRESS:	
		STREET 1:		C/O GUIDANT CORP
		STREET 2:		111 MONUMENT CIRCLE #2900
		CITY:			INDIANAPOLIS
		STATE:			IN
		ZIP:			46204-5129

ISSUER:		

	COMPANY DATA:	
		COMPANY CONFORMED NAME:			ELUTIA INC.
		CENTRAL INDEX KEY:			0001708527
		STANDARD INDUSTRIAL CLASSIFICATION:	BIOLOGICAL PRODUCTS (NO DIAGNOSTIC SUBSTANCES) [2836]
		ORGANIZATION NAME:           	03 Life Sciences
		EIN:				474790334
		STATE OF INCORPORATION:			DE
		FISCAL YEAR END:			1231

	BUSINESS ADDRESS:	
		STREET 1:		12510 PROSPERITY DRIVE
		STREET 2:		SUITE 370
		CITY:			SILVER SPRING
		STATE:			MD
		ZIP:			20904
		BUSINESS PHONE:		240-247-1143

	MAIL ADDRESS:	
		STREET 1:		12510 PROSPERITY DRIVE
		STREET 2:		SUITE 370
		CITY:			SILVER SPRING
		STATE:			MD
		ZIP:			20904

	FORMER COMPANY:	
		FORMER CONFORMED NAME:	AZIYO BIOLOGICS, INC.
		DATE OF NAME CHANGE:	20170605
</SEC-HEADER>
<DOCUMENT>
<TYPE>4
<SEQUENCE>1
<FILENAME>form4-04142026_120452.xml
<TEXT>
<XML>
<?xml version="1.0"?>
<ownershipDocument>

    <schemaVersion>X0609</schemaVersion>

    <documentType>4</documentType>

    <periodOfReport>2025-12-10</periodOfReport>

    <issuer>
        <issuerCik>0001708527</issuerCik>
        <issuerName>ELUTIA INC.</issuerName>
        <issuerTradingSymbol>ELUT</issuerTradingSymbol>
        <issuerForeignTradingSymbol></issuerForeignTradingSymbol>
    </issuer>

    <reportingOwner>
        <reportingOwnerId>
            <rptOwnerCik>0001222362</rptOwnerCik>
            <rptOwnerName>NEELS GUIDO J</rptOwnerName>
        </reportingOwnerId>
        <reportingOwnerAddress>
            <rptOwnerNonUSAddressFlag>false</rptOwnerNonUSAddressFlag>
            <rptOwnerStreet1>20 FIRSTFIELD ROAD</rptOwnerStreet1>
            <rptOwnerStreet2></rptOwnerStreet2>
            <rptOwnerCity>GAITHERSBURG</rptOwnerCity>
            <rptOwnerState>MD</rptOwnerState>
            <rptOwnerZipCode>20878</rptOwnerZipCode>
            <rptOwnerStateDescription></rptOwnerStateDescription>
        </reportingOwnerAddress>
        <reportingOwnerRelationship>
            <isDirector>true</isDirector>
            <isOfficer>false</isOfficer>
            <isTenPercentOwner>false</isTenPercentOwner>
            <isOther>false</isOther>
            <officerTitle></officerTitle>
            <otherText></otherText>
        </reportingOwnerRelationship>
    </reportingOwner>

    <aff10b5One>0</aff10b5One>

    <nonDerivativeTable>
        <nonDerivativeTransaction>
            <securityTitle>
                <value>Class A Common Stock</value>
            </securityTitle>
            <transactionDate>
                <value>2025-12-10</value>
            </transactionDate>
            <transactionCoding>
                <transactionFormType>4</transactionFormType>
                <transactionCode>M</transactionCode>
                <equitySwapInvolved>0</equitySwapInvolved>
            </transactionCoding>
            <transactionAmounts>
                <transactionShares>
                    <value>6250</value>
                    <footnoteId id="F1"/>
                </transactionShares>
                <transactionPricePerShare>
                    <footnoteId id="F2"/>
                </transactionPricePerShare>
                <transactionAcquiredDisposedCode>
                    <value>A</value>
                </transactionAcquiredDisposedCode>
            </transactionAmounts>
            <postTransactionAmounts>
                <sharesOwnedFollowingTransaction>
                    <value>125000</value>
                </sharesOwnedFollowingTransaction>
            </postTransactionAmounts>
            <ownershipNature>
                <directOrIndirectOwnership>
                    <value>D</value>
                </directOrIndirectOwnership>
                <natureOfOwnership>
                    <value></value>
                </natureOfOwnership>
            </ownershipNature>
        </nonDerivativeTransaction>
    </nonDerivativeTable>

    <derivativeTable>
        <derivativeTransaction>
            <securityTitle>
                <value>Restricted Stock Units</value>
            </securityTitle>
            <conversionOrExercisePrice>
                <footnoteId id="F2"/>
            </conversionOrExercisePrice>
            <transactionDate>
                <value>2025-12-10</value>
            </transactionDate>
            <transactionCoding>
                <transactionFormType>4</transactionFormType>
                <transactionCode>M</transactionCode>
                <equitySwapInvolved>0</equitySwapInvolved>
            </transactionCoding>
            <transactionAmounts>
                <transactionShares>
                    <value>6250</value>
                </transactionShares>
                <transactionPricePerShare>
                    <value>0</value>
                </transactionPricePerShare>
                <transactionAcquiredDisposedCode>
                    <value>D</value>
                </transactionAcquiredDisposedCode>
            </transactionAmounts>
            <exerciseDate>
                <footnoteId id="F3"/>
            </exerciseDate>
            <expirationDate>
                <footnoteId id="F3"/>
            </expirationDate>
            <underlyingSecurity>
                <underlyingSecurityTitle>
                    <value>Class A Common Stock</value>
                </underlyingSecurityTitle>
                <underlyingSecurityShares>
                    <value>6250</value>
                </underlyingSecurityShares>
            </underlyingSecurity>
            <postTransactionAmounts>
                <sharesOwnedFollowingTransaction>
                    <value>0</value>
                </sharesOwnedFollowingTransaction>
            </postTransactionAmounts>
            <ownershipNature>
                <directOrIndirectOwnership>
                    <value>D</value>
                </directOrIndirectOwnership>
                <natureOfOwnership>
                    <value></value>
                </natureOfOwnership>
            </ownershipNature>
        </derivativeTransaction>
    </derivativeTable>

    <footnotes>
        <footnote id="F1">Transaction represents shares of the Issuer's Class A Common Stock received from the vesting of restricted stock units.</footnote>
        <footnote id="F2">Each restricted stock unit represents a contingent right to receive one share of the Issuer's Class A Common Stock.</footnote>
        <footnote id="F3">On March 5, 2025, the Reporting Person was granted 25,000 restricted stock units which vest in four equal installments on March 10, 2025, June 10, 2025, September 10 2025 and December 10, 2025.</footnote>
    </footnotes>

    <ownerSignature>
        <signatureName>/s/ Jeffrey Hamet, Attorney-in-Fact for Guido Neels</signatureName>
        <signatureDate>2026-04-14</signatureDate>
    </ownerSignature>
</ownershipDocument>
</XML>
</TEXT>
</DOCUMENT>
</SEC-DOCUMENT>
