# EDGAR Filing Document

**Accession Number:** 0001855485
**File Stem:** 0001641172-25-018566
**Filing Date:** 2025-7
**Character Count:** 2275
**Document Hash:** df5b79f5b456eef08ea352274d593478
**Contains OCR:** False
**Source Format:** 

## Filing Content

## Filing Summary
**0001641172-25-018566.hdr.sgml**: 20250808

**ACCESSION NUMBER**: 0001641172-25-018566

**CONFORMED SUBMISSION TYPE**: CORRESP

**PUBLIC DOCUMENT COUNT**: 1

**FILED AS OF DATE**: 20250710

**FILER**: 

**COMPANY DATA:**
- **COMPANY CONFORMED NAME:** Calidi Biotherapeutics, Inc.
- **CENTRAL INDEX KEY:** 0001855485
- **STANDARD INDUSTRIAL CLASSIFICATION:** BIOLOGICAL PRODUCTS (NO DIAGNOSTIC SUBSTANCES) [2836]
- **ORGANIZATION NAME:** 03 Life Sciences
- **EIN:** 862967193
- **STATE OF INCORPORATION:** DE
- **FISCAL YEAR END:** 1231

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

**BUSINESS ADDRESS:**
- **STREET 1:** 4475 EXECUTIVE DRIVE
- **STREET 2:** SUITE 200
- **CITY:** SAN DIEGO
- **STATE:** CA
- **ZIP:** 92121
- **BUSINESS PHONE:** 858-794-9600

**MAIL ADDRESS:**
- **STREET 1:** 4475 EXECUTIVE DRIVE
- **STREET 2:** SUITE 200
- **CITY:** SAN DIEGO
- **STATE:** CA
- **ZIP:** 92121

**FORMER COMPANY:**
- **FORMER CONFORMED NAME:** First Light Acquisition Group, Inc.
- **DATE OF NAME CHANGE:** 20210406

**Calidi Biotherapeutics, Inc.** 

4475 Executive Drive, Suite 200

San Diego, CA 92121

(858) 794-9600

July 10, 2025

**<u>VIA EDGAR</u>**

Securities and Exchange Commission

Division of Corporation Finance

Office of Life Sciences

100 F Street N.E.

Washington, D.C. 20549

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| | |
|:---|:---|
| Re: | **Calidi Biotherapeutics, Inc.** |
|  | **Registration Statement on Form S-1** |
|  | **File No. 333-288529** |

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Ladies and Gentlemen:

Pursuant to Rule 461 promulgated under the Securities Act of 1933, as amended, the undersigned respectfully requests that the effective date for the Registration Statement referred to above be accelerated so that it will be declared effective at 4:30 p.m., Eastern Time on Friday, July 11, 2025, or as soon thereafter as practicable.

Please contact Rohini Sud, of Sichenzia Ross Ference Carmel LLP at (646) 797-1896, as soon as the Registration Statement has been declared effective, or if you have any other questions or concerns regarding this matter.

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| | |
|:---|:---|
| Very truly yours, | Very truly yours, |
| **CALIDI BIOTHERAPEUTICS, INC.** | **CALIDI BIOTHERAPEUTICS, INC.** |
| By: | */s/ Andrew Jackson* |
|  | Andrew Jackson |
|  | Chief Financial Officer |

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