<SEC-DOCUMENT>0001140361-23-019406.txt : 20230522
<SEC-HEADER>0001140361-23-019406.hdr.sgml : 20230522
<ACCEPTANCE-DATETIME>20230420164517
<PRIVATE-TO-PUBLIC>
ACCESSION NUMBER:		0001140361-23-019406
CONFORMED SUBMISSION TYPE:	CORRESP
PUBLIC DOCUMENT COUNT:		1
FILED AS OF DATE:		20230420

FILER:

	COMPANY DATA:	
		COMPANY CONFORMED NAME:			Eterna Therapeutics Inc.
		CENTRAL INDEX KEY:			0000748592
		STANDARD INDUSTRIAL CLASSIFICATION:	PHARMACEUTICAL PREPARATIONS [2834]
		IRS NUMBER:				311103425
		STATE OF INCORPORATION:			DE
		FISCAL YEAR END:			1231

	FILING VALUES:
		FORM TYPE:		CORRESP

	BUSINESS ADDRESS:	
		STREET 1:		1035 CAMBRIDGE STREET
		STREET 2:		SUITE 18A
		CITY:			CAMBRIDGE
		STATE:			MA
		ZIP:			02141
		BUSINESS PHONE:		(212) 582-1199

	MAIL ADDRESS:	
		STREET 1:		10531 4S COMMONS DRIVE
		STREET 2:		SUITE 166-550
		CITY:			SAN DIEGO
		STATE:			CA
		ZIP:			92127

	FORMER COMPANY:	
		FORMER CONFORMED NAME:	Brooklyn ImmunoTherapeutics, Inc.
		DATE OF NAME CHANGE:	20210325

	FORMER COMPANY:	
		FORMER CONFORMED NAME:	NTN BUZZTIME INC
		DATE OF NAME CHANGE:	20051230

	FORMER COMPANY:	
		FORMER CONFORMED NAME:	NTN COMMUNICATIONS INC
		DATE OF NAME CHANGE:	19920703
</SEC-HEADER>
<DOCUMENT>
<TYPE>CORRESP
<SEQUENCE>1
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  Eterna Therapeutics Inc.
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      <div>1035 Cambridge Street, Suite 18A</div>
      <div>Cambridge, MA 02141</div>
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    <div style="text-align: right;">April 20, 2023</div>
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    <div style="text-align: left;"><font style="font-weight: bold;"><u>VIA EDGAR</u></font><br>
      United States Securities and Exchange Commission</div>
    <div style="text-align: left;">Division of Corporation Finance</div>
    <div style="text-align: left;">100 F Street, NE</div>
    <div style="text-align: left;">Washington, D.C. 20549</div>
    <div style="text-align: left;">Attention: Lauren Hamill</div>
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              <div style="text-align: left;"><font style="font-weight: bold;">RE:</font></div>
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              <div style="text-align: left;"><font style="font-family: 'Times New Roman',Times,serif; font-weight: bold;">Eterna Therapeutics Inc. (the &#8220;Company&#8221;)</font></div>
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                <div style="font-weight: bold; text-indent: 0px;">Registration Statement on Form S-1 (the &#8220;Registration Statement&#8221;)</div>
                <div style="font-weight: bold; text-indent: 0px;">Filed April 17, 2023</div>
                <div style="font-weight: bold; text-indent: 0px;">File No. 333-271279</div>
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    <div style="text-align: left;">Dear Ms. Hamill:</div>
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    <div style="text-align: justify; text-indent: 36pt;">The Company hereby requests, pursuant to Rule 461 promulgated under the Securities Act of 1933, as amended, acceleration of
      effectiveness of the Registration Statement so that such Registration Statement will become effective as of 5:00 p.m. on April 24, 2023, or as soon thereafter as practicable.</div>
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    <div>[Signature page follows]</div>
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            <td colspan="2" rowspan="1" style="width: 3%;">Very truly yours,</td>
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              <div style="text-align: left; font-family: 'Times New Roman',Times,serif; font-weight: bold;">Eterna Therapeutics Inc.</div>
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              <div style="text-align: left; color: rgb(0, 0, 0); font-family: 'Times New Roman',Times,serif;">By:</div>
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              <div style="text-align: left; color: #000000;">/s/ Matthew Angel</div>
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              <div style="text-align: left; color: rgb(0, 0, 0); font-family: 'Times New Roman',Times,serif;">Name: Matthew Angel</div>
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              <div style="text-align: left; color: #000000;">Title: Chief Executive Officer and President</div>
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