Company: CERO
Filing Date: 2025-05-02
Form Type: CORRESP
Source: 0001213900-25-039151
Chunk: 1

Company: CERO THERAPEUTICS HOLDINGS, INC.
Filing Date: 2025-05-02
Form: CORRESP
Chunk 1
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 71.3% of the then-outstanding Common Stock, at an initial conversion price of $0.78 per share. Please revise here to prominently 
 disclose the significance of the potential dilution and any additional dilution which could occur as a result of the alternate conversion      
 provision.                                                                                                                                     |

: The Company respectfully acknowledges the
Staff’s comment and advises the Staff that it has revised the disclosure relating to Proposal No. 3 in Amendment No. 1 on page 19
to add a new subsection titled “Potential Adjustments”, which includes information with respect to the potential dilution
pursuant to the alternate conversion provision and other potential adjustments.

If you have any questions or would like further
information concerning the Company’s responses to your Comment Letter, please do not hesitate to contact me at jletalien@goodwinlaw.com
or (212) 459-7203.

| Sincerely,              |
| /s/ Jeffrey A. Letalien |
| Jeffrey A. Letalien     |

| cc: | Chris Ehrlich, CERo Therapeutics Holdings, Inc. |
|     | Stephen Davis, Goodwin Procter LLP              |