# EDGAR Filing Document

**Accession Number:** 0001842939
**File Stem:** 0000000000-25-005910
**Filing Date:** 2025-6
**Character Count:** 5189
**Document Hash:** 869f5db94aee98f623dd71f9b3da5351
**Contains OCR:** False
**Source Format:** 

## Filing Content

## Filing Summary
**0000000000-25-005910.hdr.sgml**: 20250905

**ACCESSION NUMBER**: 0000000000-25-005910

**CONFORMED SUBMISSION TYPE**: UPLOAD

**PUBLIC DOCUMENT COUNT**: 2

**FILED AS OF DATE**: 20250604

**FILED FOR**: 

**COMPANY DATA:**
- **COMPANY CONFORMED NAME:** Longevity Health Holdings, Inc.
- **CENTRAL INDEX KEY:** 0001842939
- **STANDARD INDUSTRIAL CLASSIFICATION:** SOAP, DETERGENT, CLEANING PREPARATIONS, PERFUMES, COSMETICS [2840]
- **ORGANIZATION NAME:** 08 Industrial Applications and Services
- **EIN:** 861645738
- **STATE OF INCORPORATION:** CA
- **FISCAL YEAR END:** 1231

**FILING VALUES:**
- **FORM TYPE:** UPLOAD
- **SEC FILE NUMBER:** 001-40228

**BUSINESS ADDRESS:**
- **STREET 1:** 2403 SIDNEY STREET, SUITE 300
- **CITY:** PITTSBURGH
- **STATE:** PA
- **ZIP:** 15203
- **BUSINESS PHONE:** 412-894-8248

**MAIL ADDRESS:**
- **STREET 1:** 2403 SIDNEY STREET, SUITE 300
- **CITY:** PITTSBURGH
- **STATE:** PA
- **ZIP:** 15203

**FORMER COMPANY:**
- **FORMER CONFORMED NAME:** Carmell Corp
- **DATE OF NAME CHANGE:** 20230801

**FORMER COMPANY:**
- **FORMER CONFORMED NAME:** Carmell Therapeutics Corp
- **DATE OF NAME CHANGE:** 20230727

**FORMER COMPANY:**
- **FORMER CONFORMED NAME:** ALPHA HEALTHCARE ACQUISITION CORP III
- **DATE OF NAME CHANGE:** 20210127
**PUBLIC REFERENCE ACCESSION NUMBER**: 0000950170-25-047891

## Text-Extract

```

                                                             June 4, 2025

Rajiv Shukla
Chief Executive Officer
Longevity Health Holdings, Inc.
2403 Sidney Street, Suite 300
Pittsburg, Pennsylvania 15203

       Re: Longevity Health Holdings, Inc.
           Form 10-K for the Fiscal Year Ended December 31, 2024
           Filed March 31, 2025
           Form 10-Q for the Fiscal Quarter Ended March 31, 2025
           Filed May 15, 2025
           File No. 001-40228
Dear Rajiv Shukla:

       We have limited our review of your filings to the financial statements
and related
disclosures and have the following comments.

       Please respond to this letter within ten business days by providing the
requested
information or advise us as soon as possible when you will respond. If you do
not believe a
comment applies to your facts and circumstances, please tell us why in your
response.

       After reviewing your response to this letter, we may have additional
comments.

Form 10-K for the Fiscal Year Ended December 31, 2024
Consolidated Statement of Operations , page 37

1.     We note you present depreciation after gross profit. If any depreciation
relates to cost
       of sales, please revise future filings to follow the guidance in SAB
Topic 11.B.
 June 4, 2025
Page 2

Notes to Consolidated Financial Statements
Note 2 - Summary of Significant Accounting Policies
Revenue Recognition , page 46

2.     Please revise future filings to provide a separate revenue recognition
policy for your
       2024 continuing operations and to address the below. Please provide us
any proposed
       disclosure.
           Describe how you determine the transaction price in accordance with
ASC 606-
           10-32-2 through 32-4, including how you apply the variable
consideration
           constraint under ASC 606-10-32-11 through 32-13. We note you offer
discounts
           and allowances to customers;
           Describe any provisions in your contracts related to returns,
warranties, etc.; and
           Describe your disaggregation of revenue under ASC 606-10-50-5.

Exhibits

3.     We note that the Exhibit 31 and Exhibit 32 certifications refer to
Carmell Corporation.
       Please revise your certifications to refer to Longevity Health Holdings,
Inc. and file a
       full amendment with the corrected certifications.

Form 10-Q for the Fiscal Quarter Ended March 31, 2025
Notes to Condensed Consolidated Financial Statements
Note 4 - Elevai Acquisition , page 13

4.     We note your disclosure that the Elevai Acquisition is accounted for as
an asset
       purchase as it did not meet the screening test under GAAP to be
considered a business
       pursuant to ASC 805. Please provide us the analysis you used to make
this
       determination and tell us how you considered ASC 805-10-55-5A.
Note 9 - Commitments and Contingencies , page 15

5.     In future filings, please disclose the royalty rates and payment terms
related to the
       Yuva License Agreement and your accounting for any such payments.
 June 4, 2025
Page 3

        In closing, we remind you that the company and its management are
responsible for
the accuracy and adequacy of their disclosures, notwithstanding any review,
comments,
action or absence of action by the staff.

       Please contact Christie Wong at 202-551-3684 or Michael Fay at
202-551-3812 with
any questions.

                                                          Sincerely,

                                                          Division of
Corporation Finance
                                                          Office of Industrial
Applications and
                                                          Services

```

### Attached PDF Documents

**Attachment 1:** `filename1`

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