# EDGAR Filing Document

**Accession Number:** 0001460602
**File Stem:** 0001493152-23-009790
**Filing Date:** 2023-3
**Character Count:** 2460
**Document Hash:** 5a8057a86193bfecb499ed31f97eaae7
**Contains OCR:** False
**Source Format:** 

## Filing Content

## Filing Summary
**0001493152-23-009790.hdr.sgml**: 20230501

**ACCESSION NUMBER**: 0001493152-23-009790

**CONFORMED SUBMISSION TYPE**: CORRESP

**PUBLIC DOCUMENT COUNT**: 1

**FILED AS OF DATE**: 20230330

**FILER**: 

**COMPANY DATA:**
- **COMPANY CONFORMED NAME:** Orgenesis Inc.
- **CENTRAL INDEX KEY:** 0001460602
- **STANDARD INDUSTRIAL CLASSIFICATION:** PHARMACEUTICAL PREPARATIONS [2834]
- **IRS NUMBER:** 980583166
- **STATE OF INCORPORATION:** NV
- **FISCAL YEAR END:** 1231

**FILING VALUES:**
- **FORM TYPE:** CORRESP

**BUSINESS ADDRESS:**
- **STREET 1:** 20271 GOLDENROD LANE
- **CITY:** GERMANTOWN
- **STATE:** MD
- **ZIP:** 20876
- **BUSINESS PHONE:** (480) 659-6404

**MAIL ADDRESS:**
- **STREET 1:** 20271 GOLDENROD LANE
- **CITY:** GERMANTOWN
- **STATE:** MD
- **ZIP:** 20876

**FORMER COMPANY:**
- **FORMER CONFORMED NAME:** Orgenesis, Inc.
- **DATE OF NAME CHANGE:** 20110902

**FORMER COMPANY:**
- **FORMER CONFORMED NAME:** Business Outsourcing Service, Inc.
- **DATE OF NAME CHANGE:** 20090401

**ORGENESIS INC.**

**20271 Goldenrod Lane**

**Germantown, Maryland 20876**

March 30, 2023

VIA EDGAR

U.S. Securities and Exchange Commission

Division of Corporation Finance

100 F Street, N.E.

Washington, D.C. 20549

Attention: Doris Stacey Gama

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| | |
|:---|:---|
| **Re:** | **Orgenesis Inc.** |
|  | **Registration Statement on Form S-3** |
|  | **Filed March 23, 2023** |
|  | **File No. 333-270805 (the "Registration Statement")** |
|  | **<u>Acceleration Request</u>** |

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Ladies and Gentlemen:

In accordance with Rule 461 of Regulation C promulgated under the Securities Act of 1933, as amended, Orgenesis Inc. (the "Registrant") hereby respectfully requests that the Securities and Exchange Commission accelerate the effective date of the above-referenced Registration Statement to Monday, April 3, 2023, at 4:01p.m., Eastern Time, or as soon as thereafter practicable.

The cooperation of the staff in meeting the timetable described above is very much appreciated.

Please contact Jeffrey P. Schultz of Mintz, Levin, Cohn, Ferris, Glovsky and Popeo, P.C., counsel to the Registrant, at (212) 692-6732 with any questions regarding this request.

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| |
|:---|
| Very truly yours, |
| ORGENESIS INC. |
| */s/ Neil Reithinger* |
| Neil Reithinger Chief Financial Officer,<br> Treasurer and Secretary<br>|

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cc: <u>*Mintz, Levin, Cohn, Ferris, Glovsky and Popeo, P.C.*</u> <br> Jeffrey P. Schultz, Esq.