Company: CERO
Filing Date: 2025-01-28
Form Type: CORRESP
Source: 0001213900-25-007567
Chunk: 0

Company: CERO THERAPEUTICS HOLDINGS, INC.
Filing Date: 2025-01-28
Form: CORRESP
Chunk 0
---
<div align='center'>CERo Therapeutics Holdings, Inc.

201 Haskins Way, Suite 230

South San Francisco, CA 94080</div>

VIA EDGAR

January 28, 2025

United States Securities and Exchange Commission

Division of Corporation Finance

Office of Life Sciences

100 F Street, N.E.

Washington, D.C. 20549

Attention: Joshua Gorsky

| Re: | CERo Therapeutics Holdings, Inc.                            
 Acceleration Request for Registration Statement on Form S-1 
 File No. 333-284007                                         |

Ladies and Gentlemen:

Reference is made to our letter,
filed as correspondence with the U.S. Securities and Exchange Commission via EDGAR on January 27, 2025, in which we requested the acceleration
of the effective date of the above-referenced Registration Statement, as amended, to 4:00 p.m., Eastern time, on January 28, 2025 or as
soon thereafter as practicable, in accordance with Rule 461 under the Securities Act of 1933, as amended. We are no longer requesting
that the Registration Statement be declared effective at that date and time, and we hereby formally withdraw our prior request for acceleration
of the effective date of the above-referenced Registration Statement, as amended.

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

|     |                                             | Sincerely,                       |
|     |                                             | CERo Therapeutics Holdings, Inc. |
|     |                                             | /s/ Chris Ehrlich                |
|     |                                             | Chris Ehrlich                    |
|     |                                             | Chief Executive Officer          |
| cc: | Stephen M. Davis, Esq., Goodwin Procter LLP |                                  |
|     | Jeffrey Letalien, Esq., Goodwin Procter LLP |                                  |