Company: CERO
Filing Date: 2025-05-02
Form Type: CORRESP
Source: 0001213900-25-039151
Chunk: 0

Company: CERO THERAPEUTICS HOLDINGS, INC.
Filing Date: 2025-05-02
Form: CORRESP
Chunk 0
---
| Goodwin Procter LLP         
 The New York Times Building 
 620 Eighth Avenue           
 New York, NY 10018          
 goodwinlaw.com              
 +1 (212) 813-8800           |

May 2, 2025

BY EDGAR

Division of Corporation Finance

Office of Life Sciences

U.S. Securities and Exchange Commission

100 F Street, NE

Washington, D.C. 20549-3628

| Attention: | Tyler Howes |
|            | Jason Drory |

| Re: | CERo Therapeutics Holdings, Inc.            |
|     | Preliminary Proxy Statement on Schedule 14A 
 Filed April 25, 2025                        
 File No. 001-40877                          |

Ladies and Gentlemen:

This letter is submitted on behalf of CERo Therapeutics
Holdings, Inc. (the “Company”) in response to comments from the staff of the Division of Corporation Finance
(the “Staff”) of the Securities and Exchange Commission in a letter dated May 1, 2025 (the “Comment Letter”) with respect to the above-referenced Preliminary Proxy Statement on Schedule 14A filed on April 25, 2025 (the “Proxy Statement”). The Company is concurrently submitting Amendment No. 1 to the Proxy Statement (“Amendment No. 1”), which includes changes in response to certain of the Staff’s comments.

For your convenience, the Staff’s numbered
comments set forth in the Comment Letter have been reproduced in bold with responses immediately following each comment. Unless otherwise
indicated, page references in the descriptions of the Staff’s comments refer to the Registration Statement, and page references
in the responses below refer to Amendment No. 1. Defined terms used herein but not otherwise defined herein have the meanings given to
them in Amendment No. 1.

The responses provided herein are based upon information
provided to Goodwin Procter LLP by the Company.

| 1. | Please revise to disclose the range of the proposed reverse stock split. |

: The Company respectfully acknowledges the
Staff’s comment and advises the Staff that it has revised Proposal No. 1 in Amendment No. 1 on page 7 and elsewhere throughout
Amendment No. 1 to include the information with respect to the range of the proposed reverse stock split.

| 2. | We note your disclosure here stating that the Series D Preferred shares will convert into 12,820,513 shares of Common Stock, or                
 approximately