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United States securities and exchange commission logo





                         March 27, 2024

       Lisa Locklear
       Chief Financial Officer
       Longeveron Inc.
       1951 NW 7th Avenue, Suite 520
       Miami, Florida 33136

                                                        Re: Longeveron Inc.
                                                            Registration
Statement on Form S-1
                                                            Filed on March 19,
2024
                                                            File No. 333-278073

       Dear Lisa Locklear:

              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 Tamika
Sheppard at 202-551-8346 with any questions.




                         Sincerely,


                         Division of Corporation Finance

                         Office of Life Sciences
       cc:                                              Adam Wicks
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