# EDGAR Filing Document

**Accession Number:** 0001842939
**File Stem:** 0000000000-25-006685
**Filing Date:** 2025-6
**Character Count:** 3895
**Document Hash:** 39a65e823213b0960f856a9894a77cd9
**Contains OCR:** False
**Source Format:** 

## Filing Content

## Filing Summary
**0000000000-25-006685.hdr.sgml**: 20250905

**ACCESSION NUMBER**: 0000000000-25-006685

**CONFORMED SUBMISSION TYPE**: UPLOAD

**PUBLIC DOCUMENT COUNT**: 2

**FILED AS OF DATE**: 20250626

**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 26, 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
           Form 10-Q for the Fiscal Quarter Ended March 31, 2025
           Response Dated June 17, 2025
           File No. 001-40228
Dear Rajiv Shukla:

     We have reviewed your response to our comment letter and have the
following
comment.

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

1.     We have reviewed your response to comment 4 and have the following
additional
       comments. Please:

             Describe for us the facts and circumstances of whether you
continued to utilize
           the referenced third party for production of the acquired products
and whether
           there was a related acquired contract;
             Describe for us when and how production of the acquired products
commenced;
             Tell us how you considered the applicability of ASC 805-10-55-5E
(b) to your
           facts and circumstances and the referenced third party; and
             Provide us the calculation of your 89% determination and also tell
us how you
 June 26, 2025
Page 2

          considered ASC 805-10-55-5C (a) which sets forth that a tangible
asset and an
          intangible asset should not be considered similar assets.

       Please contact Christie Wong at 202-551-3684 or Michael Fay at
202-551-3812 if you
have questions regarding comments on the financial statements and related
matters.

                                                         Sincerely,

                                                         Division of
Corporation Finance
                                                         Office of Industrial
Applications and
                                                         Services

```

### Attached PDF Documents

**Attachment 1:** `filename1`

_No text found in this document._