<SEC-DOCUMENT>0001104659-25-091067.txt : 20250918
<SEC-HEADER>0001104659-25-091067.hdr.sgml : 20250918
<ACCEPTANCE-DATETIME>20250918092020
ACCESSION NUMBER:		0001104659-25-091067
CONFORMED SUBMISSION TYPE:	RW
PUBLIC DOCUMENT COUNT:		1
FILED AS OF DATE:		20250918
DATE AS OF CHANGE:		20250918

FILER:

	COMPANY DATA:	
		COMPANY CONFORMED NAME:			Carisma Therapeutics Inc.
		CENTRAL INDEX KEY:			0001485003
		STANDARD INDUSTRIAL CLASSIFICATION:	PHARMACEUTICAL PREPARATIONS [2834]
		ORGANIZATION NAME:           	03 Life Sciences
		EIN:				262025616
		STATE OF INCORPORATION:			DE
		FISCAL YEAR END:			1231

	FILING VALUES:
		FORM TYPE:		RW
		SEC ACT:		
		SEC FILE NUMBER:	333-288792
		FILM NUMBER:		251321910

	BUSINESS ADDRESS:	
		STREET 1:		3675 MARKET STREET
		STREET 2:		SUITE 401
		CITY:			PHILADELPHIA
		STATE:			PA
		ZIP:			19104
		BUSINESS PHONE:		2674916422

	MAIL ADDRESS:	
		STREET 1:		3675 MARKET STREET
		STREET 2:		SUITE 401
		CITY:			PHILADELPHIA
		STATE:			PA
		ZIP:			19104

	FORMER COMPANY:	
		FORMER CONFORMED NAME:	Sesen Bio, Inc.
		DATE OF NAME CHANGE:	20180516

	FORMER COMPANY:	
		FORMER CONFORMED NAME:	Eleven Biotherapeutics, Inc.
		DATE OF NAME CHANGE:	20100223
</SEC-HEADER>
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<SEQUENCE>1
<FILENAME>tm2520711d6_corresp.htm
<DESCRIPTION>RW
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<P STYLE="margin: 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><B>CARISMA THERAPEUTICS INC.</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; background-color: white">September&nbsp;18, 2025</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; background-color: white"><B><U>By Electronic Submission</U></B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; background-color: white">U.S. Securities and Exchange Commission</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; background-color: white">Division of Corporation Finance</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; background-color: white">Office of Life Sciences</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; background-color: white">100 F Street, N.E.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; background-color: white">Washington, D.C. 20549</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" STYLE="border-collapse: collapse; width: 100%">
  <TR STYLE="vertical-align: bottom">
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; width: 8%">Attention:</TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; width: 92%">Jenny Do</TD></TR>
  <TR STYLE="vertical-align: bottom">
    <TD STYLE="font: 10pt Times New Roman, Times, Serif">&nbsp;</TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif">Angela Connell</TD></TR>
  <TR STYLE="vertical-align: bottom">
    <TD STYLE="font: 10pt Times New Roman, Times, Serif">&nbsp;</TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif">Doris Stacey Gama</TD></TR>
  <TR STYLE="vertical-align: bottom">
    <TD STYLE="font: 10pt Times New Roman, Times, Serif">&nbsp;</TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif">Joshua Gorsky</TD></TR>
  </TABLE>


<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

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    <TD STYLE="font-size: 10pt; width: 8%"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><B>Re:</B></FONT></TD>
    <TD STYLE="width: 92%">
    <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><B>Carisma Therapeutics Inc.</B></P>
    <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><B>Registration Statement on Form&nbsp;S-4</B></P>
    <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><B>Originally Filed July&nbsp;21, 2025</B></P>
    <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><B>File No.&nbsp;333-288792</B></P></TD></TR>
  </TABLE>
<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; background-color: white">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: white">Ladies and Gentlemen:</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in; background-color: white">Pursuant
to Rule&nbsp;477 promulgated under the Securities Act of 1933, as amended (the &ldquo;Securities Act&rdquo;), Carisma Therapeutics
Inc. (the &ldquo;Registrant&rdquo;) hereby respectfully requests that the U.S. Securities and Exchange Commission (the
 &ldquo;Commission&rdquo;) consent to the withdrawal, effective as of the date hereof or at the earliest practicable date hereafter, of the Registrant&rsquo;s Registration
Statement on Form&nbsp;S-4 (File No.&nbsp;333-288792), together with all exhibits and amendments thereto, initially filed with the
Commission on July&nbsp;21, 2025, and most recently amended on August&nbsp;29, 2025 (the &ldquo;Registration Statement&rdquo;).</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in; background-color: white">The
Registrant is seeking withdrawal of the Registration Statement because the Agreement and Plan of Merger, dated June&nbsp;22, 2025, among
the Registrant, Azalea Merger Sub,&nbsp;Inc., a Delaware corporation and a wholly owned subsidiary of the Registrant, Ocugen,&nbsp;Inc.
(&ldquo;Ocugen&rdquo;), a Delaware corporation, and OrthoCellix,&nbsp;Inc., a Delaware corporation and wholly owned subsidiary of Ocugen,
to which the Registration Statement relates, has been terminated and the Registrant no longer plans to consummate the transactions described
in the Registration Statement, as reported in the Registrant&rsquo;s Current Report on Form&nbsp;8-K, filed with the Commission on September&nbsp;18,
2025. Accordingly, the Registrant will not proceed with the issuance of the securities that were the subject of the Registration Statement.
Because the proposed issuance of securities under the Registration Statement will not occur, the Registrant believes that the withdrawal
of the Registration Statement is consistent with the public interest and the protection of investors, as contemplated by Rule&nbsp;477
promulgated under the Securities Act. The Registrant hereby confirms that the Registration Statement has not been declared effective and
that no securities have been sold thereunder.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in; background-color: white">The
Registrant acknowledges that no refund will be made for fees paid to the Commission in connection with the filing of the Registration
Statement.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in; background-color: white">The
Registrant hereby respectfully requests that the withdrawal of the Registration Statement be effective as of the date hereof or at
the earliest practicable date hereafter and requests that a written order granting the withdrawal of Registration Statement be
issued by the Commission as soon as reasonably possible.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in; background-color: white">Should
you have any questions regarding this request, please do not hesitate to contact counsel to the Company, Brian A. Johnson of Wilmer Cutler
Pickering Hale and Dorr LLP at (212) 937-7206.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<TABLE CELLSPACING="0" CELLPADDING="0" STYLE="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse">
  <TR>
    <TD COLSPAN="2" STYLE="vertical-align: top"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">Sincerely,</FONT></TD>
    <TD>&nbsp;</TD></TR>
  <TR>
    <TD STYLE="vertical-align: top; width: 5%">&nbsp;</TD>
    <TD STYLE="vertical-align: top; width: 45%">&nbsp;</TD>
    <TD STYLE="width: 50%">&nbsp;</TD></TR>
  <TR>
    <TD STYLE="vertical-align: top"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">By:</FONT></TD>
    <TD STYLE="border-bottom: Black 1pt solid; vertical-align: top"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">/s/ Steven Kelly</FONT></TD>
    <TD>&nbsp;</TD></TR>
  <TR>
    <TD STYLE="vertical-align: top"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">Name:</FONT></TD>
    <TD STYLE="vertical-align: top"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">Steven Kelly</FONT></TD>
    <TD>&nbsp;</TD></TR>
  <TR>
    <TD STYLE="vertical-align: top"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">Title:</FONT></TD>
    <TD STYLE="vertical-align: top"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">President and Chief Executive Officer</FONT></TD>
    <TD>&nbsp;</TD></TR>
  </TABLE>
<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

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    <TD><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">cc:</FONT></TD>
    <TD><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">Brian A. Johnson,&nbsp;Esq., Wilmer Cutler Pickering Hale and Dorr LLP</FONT></TD></TR>
  </TABLE>
<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

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