<SEC-DOCUMENT>0001140361-24-002650.txt : 20240221
<SEC-HEADER>0001140361-24-002650.hdr.sgml : 20240221
<ACCEPTANCE-DATETIME>20240118111533
<PRIVATE-TO-PUBLIC>
ACCESSION NUMBER:		0001140361-24-002650
CONFORMED SUBMISSION TYPE:	CORRESP
PUBLIC DOCUMENT COUNT:		1
FILED AS OF DATE:		20240118

FILER:

	COMPANY DATA:	
		COMPANY CONFORMED NAME:			Eterna Therapeutics Inc.
		CENTRAL INDEX KEY:			0000748592
		STANDARD INDUSTRIAL CLASSIFICATION:	PHARMACEUTICAL PREPARATIONS [2834]
		ORGANIZATION NAME:           	03 Life Sciences
		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 Finanicial Soultions, Inc.
         Document created using Broadridge PROfile 23.12.1.5186
         Copyright 1995 - 2024 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; font-weight: bold;">ETERNA THERAPEUTICS INC.</div>
    <div style="text-align: center; font-weight: bold;">1035 Cambridge Street, Suite 18A</div>
    <div style="text-align: center; font-weight: bold;">Cambridge, MA 02141</div>
    <div><br>
    </div>
    <div>January 18, 2024</div>
    <div><br>
    </div>
    <div>VIA EDGAR</div>
    <div><br>
    </div>
    <div>U.S. Securities and Exchange Commission</div>
    <div>Division of Corporation Finance</div>
    <div>100 F Street, N.E.</div>
    <div>Washington, D.C. 20549</div>
    <div>Attention: Lauren S. Hamill</div>
    <div><br>
    </div>
    <div>
      <table class="DSPFListTable" id="zeffaad18bf9f449fb871c5221ea1072b" style="font-family: 'Times New Roman', Times, serif; font-size: 10pt; width: 100%;" cellpadding="0" cellspacing="0">

          <tr style="vertical-align: top;">
            <td style="text-align: right; vertical-align: top; width: 36pt;">
              <div style="text-align: left;"><font style="font-weight: bold;">Re:</font></div>
            </td>
            <td style="text-align: left; vertical-align: top; width: auto;">
              <div><font style="font-weight: bold;">Eterna Therapeutics Inc.</font></div>
              <div>
                <div style="font-weight: bold; text-indent: 0px;">Registration Statement on Form S-3</div>
                <div style="font-weight: bold; text-indent: 0px;">Filed January 12, 2024</div>
                <div style="text-indent: 0px;"><font style="font-weight: bold;">File No.</font> <font style="font-weight: bold;">333-276493 (the &#8220;Registration Statement&#8221;)</font></div>
                <div style="font-weight: bold; text-indent: 0px;"><u>Acceleration Request</u></div>
                <font style="font-weight: bold;"> </font></div>
            </td>
          </tr>

      </table>
    </div>
    <br>
    <div style="margin-bottom: 12pt;">Ladies and Gentlemen:</div>
    <div>In accordance with Rule 461 of Regulation C promulgated under the Securities Act of 1933, as amended, Eterna Therapeutics Inc. (the &#8220;Registrant&#8221;) hereby
      respectfully requests that the Securities and Exchange Commission accelerate the effective date of the above-referenced Registration Statement to Monday, January 22, 2024, at 4:01 p.m., Eastern Time, or as soon as thereafter practicable.</div>
    <div>&#160;</div>
    <div>The cooperation of the staff in meeting the timetable described above is very much appreciated.</div>
    <div>&#160;</div>
    <div>Please contact Jeffrey P. Schultz of Mintz, Levin, Cohn, Ferris, Glovsky and Popeo,&#160;P.C., counsel to the Registrant, at (212) 692-6732 with any questions
      regarding this request.</div>
    <div><br>
    </div>
    <table style="font-family: 'Times New Roman',Times,serif; font-size: 10pt; width: 100%; border-collapse: collapse; text-align: left; color: rgb(0, 0, 0);" id="z0664e891111e4d1f9e911081c3c1c76e" border="0" cellpadding="0" cellspacing="0">

        <tr>
          <td colspan="1" style="width: 50%; vertical-align: top;">&#160;</td>
          <td style="width: 50%; vertical-align: top;">
            <div>Very truly yours,</div>
          </td>
        </tr>
        <tr>
          <td colspan="1" style="width: 50%; vertical-align: middle;">&#160;</td>
          <td style="width: 50%; vertical-align: middle;">&#160;</td>
        </tr>
        <tr>
          <td colspan="1" style="width: 50%; vertical-align: top;">&#160;</td>
          <td style="width: 50%; vertical-align: top;">
            <div>ETERNA THERAPEUTICS INC.</div>
            <div> <br>
            </div>
          </td>
        </tr>
        <tr>
          <td colspan="1" style="width: 50%; vertical-align: middle; padding-bottom: 2px;">&#160;</td>
          <td style="width: 50%; vertical-align: middle; border-bottom: 2px solid rgb(0, 0, 0);">
            <div style="font-family: 'Times New Roman', Times, serif;">/s/ Sandra Gurrola</div>
          </td>
        </tr>
        <tr>
          <td colspan="1" style="width: 50%; vertical-align: bottom;">&#160;</td>
          <td style="width: 50%; vertical-align: bottom;">
            <div style="font-family: 'Times New Roman', Times, serif;"> <br>
            </div>
            <div style="font-family: 'Times New Roman', Times, serif;">Sandra Gurrola</div>
            <div style="font-family: 'Times New Roman', Times, serif;">Senior Vice President of Finance</div>
          </td>
        </tr>

    </table>
    <div><br>
    </div>
    <div>
      <table class="DSPFListTable" id="zf47515dc91d042688f5d4bdb3c952d8f" style="font-family: 'Times New Roman', Times, serif; font-size: 10pt; width: 100%;" cellpadding="0" cellspacing="0">

          <tr style="vertical-align: top;">
            <td style="text-align: right; vertical-align: top; width: 36pt;">
              <div style="text-align: left;">cc:</div>
            </td>
            <td style="text-align: left; vertical-align: top; width: auto;">
              <div><font style="font-style: italic;"><u>Mintz, Levin, Cohn, Ferris, Glovsky and Popeo,&#160;P.C.</u></font></div>
              <div>
                <div style="margin: 0px 0px 0px 0px;">Jeffrey P. Schultz, Esq.</div>
                <div style="margin: 0px 0px 0px 0px;">Cheryl Reicin, Esq.</div>
                <font style="font-style: italic;"><u> </u></font></div>
            </td>
          </tr>

      </table>
    </div>
    <br>
  </div>


</body>
</html>
</TEXT>
</DOCUMENT>
</SEC-DOCUMENT>
