Correspondence (Form CORRESP)

LONGEVERON INC.

1951 NW 7^th Avenue, Suite 520

Miami, Florida 33136

December 20, 2021

VIA EDGAR

U.S. Securities and Exchange Commission

Division of Corporation Finance

100 F Street, NE

Washington, D.C. 20549

Re:	Longeveron Inc. (the "Company")

Registration Statement on Form S-1 originally filed December 15, 2021

(File No. 333-261667) (the "Registration Statement")

Ladies and Gentlemen:

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 4:30 p.m. EDT on Wednesday December 22, 2021, or as soon thereafter as practicable.

The Company hereby acknowledges the following:

●	should the Securities and Exchange Commission (the "Commission") or the staff of the Commission (the "Staff"), acting pursuant to delegated authority, declare the filing effective, it does not foreclose the Commission from taking any action with respect to the filing;

●	the action of the Commission or the Staff, acting pursuant to delegated authority, in declaring the filing effective, does not relieve the Company from its full responsibility for the adequacy and accuracy of the disclosure in the filing; and

●	the Company may not assert Staff comments and the declaration of effectiveness as a defense in any proceeding initiated by the Commission or any person under the federal securities laws of the United States.

If you have any questions, please contact Jennifer R Minter, Esq., at (412) 562-8444, from the Company's outside legal counsel for this matter, Buchanan Ingersoll & Rooney PC.

	Very truly yours,
	LONGEVERON INC.
	By:	/s/ Geoff Green
	Geoff Green
	Chief Executive Officer

Public link

Please use the above public link if you want to share this noodl on another website.