<SEC-DOCUMENT>0001140361-23-040517.txt : 20230920
<SEC-HEADER>0001140361-23-040517.hdr.sgml : 20230920
<ACCEPTANCE-DATETIME>20230818163042
<PRIVATE-TO-PUBLIC>
ACCESSION NUMBER:		0001140361-23-040517
CONFORMED SUBMISSION TYPE:	CORRESP
PUBLIC DOCUMENT COUNT:		1
FILED AS OF DATE:		20230818

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
<FILENAME>filename1.htm
<TEXT>
<html>
  <head>
    <title></title>
    <!-- Licensed to: Broadridge Financial Solutions, Inc.
         Document created using Broadridge PROfile 23.7.1.5162
         Copyright 1995 - 2023 Broadridge -->
  </head>
<body style="font-family: 'Times New Roman', Times, serif; font-size: 10pt; text-align: left; color: #000000;" bgcolor="#ffffff">
  <div>
    <div style="text-align: center;">Eterna Therapeutics Inc.</div>
    <div>
      <div style="text-align: center;">1035 Cambridge Street, Suite 18A</div>
      <div style="text-align: center;">Cambridge, MA 02141</div>
    </div>
    <div><br>
    </div>
    <div style="text-align: right;">August 18, 2023</div>
    <div><br>
    </div>
    <div style="font-weight: bold;"><u>VIA EDGAR</u></div>
    <div>United States Securities and Exchange Commission</div>
    <div>Division of Corporation Finance</div>
    <div>100 F Street, NE</div>
    <div>Washington, D.C. 20549</div>
    <div>Attention: Tim Buchmiller</div>
    <div><br>
    </div>
    <table style="font-family: 'Times New Roman', Times, serif; font-size: 10pt; width: 100%; text-align: left; color: #000000;" class="DSPFListTable" id="z53d90cec514847788c1c648965165133" cellpadding="0" cellspacing="0">

        <tr>
          <td style="width: 36pt; vertical-align: top; font-weight: bold;">RE:</td>
          <td style="width: auto; vertical-align: top;">
            <div style="font-weight: bold;">Eterna Therapeutics Inc. (the &#8220;Company&#8221;)</div>
            <div style="font-weight: bold;"> Registration Statement on Form S-3 (the &#8220;Registration Statement&#8221;)</div>
            <div style="font-weight: bold;"> Filed August 14, 2023</div>
            <div style="font-weight: bold;"> File No. 333-273977</div>
          </td>
        </tr>

    </table>
    <div><br>
    </div>
    <div>Dear Mr. Buchmiller:</div>
    <div><br>
    </div>
    <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 August 22, 2023, or as soon thereafter as practicable.</div>
    <div><br>
    </div>
    <div style="text-align: center;">[Signature page follows]</div>
    <div style="clear: both; margin-top: 10pt; margin-bottom: 10pt;" class="BRPFPageBreakArea">
      <div style="page-break-after: always;" class="BRPFPageBreak">
        <hr style="margin: 4px 0px; width: 100%; border-width: 0; height: 2px; color: #000000; background-color: #000000; clear: both;" noshade="noshade"></div>
    </div>
    <div><br>
    </div>
    <table style="font-family: 'Times New Roman', Times, serif; font-size: 10pt; width: 100%; text-align: left; color: #000000;" id="zfa3863ac513148b1b6542d666668780f" cellpadding="0" cellspacing="0">

        <tr>
          <td rowspan="1" colspan="1" style="width: 50%; vertical-align: top;">&#160;</td>
          <td rowspan="1" colspan="2" style="vertical-align: top;">Very truly yours,</td>
        </tr>
        <tr>
          <td rowspan="1" colspan="1" style="width: 50%; vertical-align: top;">&#160;</td>
          <td rowspan="1" colspan="2" style="vertical-align: top;">&#160;</td>
        </tr>
        <tr>
          <td rowspan="1" colspan="1" style="width: 50%; vertical-align: top;">&#160;</td>
          <td rowspan="1" colspan="2" style="vertical-align: top;">&#160;</td>
        </tr>
        <tr>
          <td colspan="1" style="width: 50%; vertical-align: top;">&#160;</td>
          <td colspan="2" style="vertical-align: top;">
            <div style="font-weight: bold;">Eterna Therapeutics Inc.</div>
          </td>
        </tr>
        <tr>
          <td colspan="1" style="width: 50%; vertical-align: middle;">&#160;</td>
          <td style="width: 5%; vertical-align: middle;">&#160;</td>
          <td style="width: 45%; vertical-align: middle;">&#160;</td>
        </tr>
        <tr>
          <td colspan="1" style="width: 50%; vertical-align: top;">&#160;</td>
          <td style="width: 5%; vertical-align: top;">
            <div>By:</div>
          </td>
          <td style="width: 45%; vertical-align: top; border-bottom: 2px solid rgb(0, 0, 0);">
            <div>
              <div>/s/ Matthew Angel</div>
            </div>
          </td>
        </tr>
        <tr>
          <td colspan="1" style="width: 50%; vertical-align: top;">&#160;</td>
          <td style="width: 5%; vertical-align: top;">&#160;</td>
          <td style="width: 45%; vertical-align: top;">
            <div>Name: Matthew Angel</div>
          </td>
        </tr>
        <tr>
          <td colspan="1" style="width: 50%; vertical-align: top;">&#160;</td>
          <td style="width: 5%; vertical-align: top;">&#160;</td>
          <td style="width: 45%; vertical-align: top;">
            <div>Title: Chief Executive Officer and President</div>
          </td>
        </tr>

    </table>
    <div> <br>
    </div>
    <div>
      <hr style="height: 2px; color: #000000; background-color: #000000; text-align: center; margin-left: auto; margin-right: auto; border: none;" align="center" noshade="noshade"> </div>
    <div><br>
    </div>
    <div><br>
    </div>
  </div>
</body>
</html>
</TEXT>
</DOCUMENT>
</SEC-DOCUMENT>
