# EDGAR Filing Document

**Accession Number:** 0001870404
**File Stem:** 0001213900-25-119655
**Filing Date:** 2025-12
**Character Count:** 2928
**Document Hash:** 8dd4a0cbf27e2b4ab6dbac35159754a2
**Contains OCR:** False
**Source Format:** 

## Filing Content

## Filing Summary
**0001213900-25-119655.hdr.sgml**: 20260522

**ACCESSION NUMBER**: 0001213900-25-119655

**CONFORMED SUBMISSION TYPE**: CORRESP

**PUBLIC DOCUMENT COUNT**: 1

**FILED AS OF DATE**: 20251209

**FILER**: 

**COMPANY DATA:**
- **COMPANY CONFORMED NAME:** CERO THERAPEUTICS HOLDINGS, INC.
- **CENTRAL INDEX KEY:** 0001870404
- **STANDARD INDUSTRIAL CLASSIFICATION:** BIOLOGICAL PRODUCTS (NO DIAGNOSTIC SUBSTANCES) [2836]
- **ORGANIZATION NAME:** 03 Life Sciences
- **EIN:** 871088814
- **STATE OF INCORPORATION:** DE
- **FISCAL YEAR END:** 1231

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

**BUSINESS ADDRESS:**
- **STREET 1:** 201 HASKINS WAY
- **STREET 2:** SUITE 230
- **CITY:** SOUTH SAN FRANCISCO
- **STATE:** CA
- **ZIP:** 94080
- **BUSINESS PHONE:** 650-407-2376

**MAIL ADDRESS:**
- **STREET 1:** 201 HASKINS WAY
- **STREET 2:** SUITE 230
- **CITY:** SOUTH SAN FRANCISCO
- **STATE:** CA
- **ZIP:** 94080

**FORMER COMPANY:**
- **FORMER CONFORMED NAME:** PHOENIX BIOTECH ACQUISITION CORP.
- **DATE OF NAME CHANGE:** 20210630

**CERo Therapeutics Holdings, Inc.**

**201 Haskins Way, Suite 230**

**South San Francisco, CA 94080**

December 9, 2025

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

Division of Corporation Finance

Office of Life Sciences

U.S. Securities and Exchange Commission

100 F Street, N.E.

Washington, D.C. 20549

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| | |
|:---|:---|
| **Re:** | **CERo Therapeutics Holdings, Inc.** |
|  | **Acceleration Request for Registration Statement on Form S-1** |
|  | **File No. 333-291984** |
|  | **Requested Date: December 11, 2025** |
|  | **Requested Time: 4:00 p.m. Eastern Time** |

---

Dear Ladies and Gentlemen,

Pursuant to Rule 461 under the Securities Act of 1933, as amended, CERo Therapeutics Holdings, Inc. hereby requests that the effective date of the above-referenced registration statement (the "**Registration Statement**") be accelerated to December 11, 2025, at 4:00 p.m., Eastern Time, or as soon thereafter as practicable, unless we or our outside counsel, Goodwin Procter LLP ("**Goodwin**"), request by telephone that such Registration Statement be declared effective at some other time.

Once the Registration Statement is effective, please orally confirm the event with our counsel, Goodwin, by calling Stephen Davis at (212) 813-8804. We also respectfully request that a copy of the written order from the Securities and Exchange Commission verifying the effective time and date of the Registration Statement be sent to our counsel, Goodwin, Attention: Stephen Davis, by email at SDavis@goodwinlaw.com.

If you have any questions regarding this request, please contact Stephen Davis of Goodwin at (212) 813-8804.

---

| |
|:---|
| Sincerely, |
| **CERo Therapeutics Holdings, Inc.** |
| /s/ Chris Ehrlich |
| Name: Chris Ehrlich<br>Title: Chief Executive Officer |

---

cc: Stephen M. Davis, Esq., Goodwin Procter LLP <br> Jeffrey A. Letalien, Esq., Goodwin Procter LLP