Company: CERO
Filing Date: 2025-02-05
Form Type: CORRESP
Source: 0001213900-25-010400
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Company: CERO THERAPEUTICS HOLDINGS, INC.
Filing Date: 2025-02-05
Form: CORRESP
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<div align='center'>CERo Therapeutics Holdings, Inc.

201 Haskins Way, Suite 230

South San Francisco, CA 94080</div>

February 5, 2025

VIA EDGAR

Division of Corporation Finance

Office of Life Sciences

U.S. Securities and Exchange Commission

100 F Street, N.E.

Washington, D.C. 20549

| Re: | CERo Therapeutics Holdings, Inc. |

Acceleration Request for Registration Statement on Form S-1

File No. 333-284007

Requested Date: February 5, 2025

Requested Time: 5:00 p.m. Eastern Time

Dear Ladies and Gentlemen,

Pursuant to Rule 461 under the Securities Act of
1933, as amended, CERo Therapeutics Holdings, Inc. hereby requests that the effective date of the above-referenced registration statement
(the “Registration Statement”) be accelerated to February 5, 2025, at 5:00 p.m., Eastern Time, or as soon thereafter
as practicable, unless we or our outside counsel, Goodwin Procter LLP (“Goodwin”), request by telephone that such Registration
Statement be declared effective at some other time.

Once the Registration Statement is effective, please
orally confirm the event with our counsel, Goodwin, by calling Jeffrey Letalien at (212) 459-7203. We also respectfully request that a
copy of the written order from the Securities and Exchange Commission verifying the effective time and date of the Registration Statement
be sent to our counsel, Goodwin, Attention: Jeffrey Letalien, by email at JLetalien@goodwinlaw.com.

If you have any questions regarding this request,
please contact Jeffrey Letalien of Goodwin at (212) 459-7203.

| Sincerely,                       |
| CERo Therapeutics Holdings, Inc. |
| /s/ Chris Ehrlich                |
| Chief Executive Officer          |

| cc: | Stephen M. Davis, Esq., Goodwin Procter LLP |

| Jeffrey | A. Letalien, Esq., Goodwin Procter LLP |