Company: CERO
Filing Date: 2025-07-28
Form Type: CORRESP
Source: 0001213900-25-068215
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Company: CERO THERAPEUTICS HOLDINGS, INC.
Filing Date: 2025-07-28
Form: CORRESP
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<div align='center'>CERo Therapeutics Holdings, Inc.

201 Haskins Way, Suite 230

South San Francisco, CA 94080</div>

July 28, 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. 333-288816                             |
|     |     | Requested Date: July 29, 2025                   |
|     |     | Requested Time: 4:10 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 July 29, 2025, at 4:10 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 Stephen Davis at (212) 813-8804. 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: Stephen Davis, by email at SDavis@goodwinlaw.com.

If you have any questions regarding this request, please
contact Stephen Davis of Goodwin at (212) 813-8804.

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

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