# EDGAR Filing Document

**Accession Number:** 0001721484
**File Stem:** 0001213900-26-044030
**Filing Date:** 2026-4
**Character Count:** 2584
**Document Hash:** 37f577109fd695c65e8febba104e998f
**Contains OCR:** False
**Source Format:** 

## Filing Content

## Filing Summary
**0001213900-26-044030.hdr.sgml**: 20260603

**ACCESSION NUMBER**: 0001213900-26-044030

**CONFORMED SUBMISSION TYPE**: CORRESP

**PUBLIC DOCUMENT COUNT**: 1

**FILED AS OF DATE**: 20260415

**FILER**: 

**COMPANY DATA:**
- **COMPANY CONFORMED NAME:** Longeveron Inc.
- **CENTRAL INDEX KEY:** 0001721484
- **STANDARD INDUSTRIAL CLASSIFICATION:** PHARMACEUTICAL PREPARATIONS [2834]
- **ORGANIZATION NAME:** 03 Life Sciences
- **EIN:** 472174146
- **STATE OF INCORPORATION:** DE
- **FISCAL YEAR END:** 1231

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

**BUSINESS ADDRESS:**
- **STREET 1:** 1951 NW 7TH AVENUE
- **STREET 2:** SUITE 520
- **CITY:** MIAMI
- **STATE:** FL
- **ZIP:** 33136
- **BUSINESS PHONE:** 305-302-7158

**MAIL ADDRESS:**
- **STREET 1:** 1951 NW 7TH AVENUE
- **STREET 2:** SUITE 520
- **CITY:** MIAMI
- **STATE:** FL
- **ZIP:** 33136

**FORMER COMPANY:**
- **FORMER CONFORMED NAME:** LONGEVERON LLC
- **DATE OF NAME CHANGE:** 20171101

**LONGEVERON INC.**

**1951 NW 7<sup>th</sup> Avenue, Suite 520**

**Miami, Florida 33136**

April 15, 2026

**<u>Via EDGAR Transmission</u>**

United States Securities and Exchange Commission

Division of Corporation Finance, Office of Life Sciences

100 F Street, N.E.

Washington, D.C. 20549

Attention: Tim Buchmiller

---

| | |
|:---|:---|
| **Re:** | **Longeveron Inc.** |
|  | **Registration Statement on Form S-1** |
|  | **Filed April 10, 2026** |
|  | **File No. 333-294975** |

---

**Request for Acceleration of Effectiveness**

Dear Mr. Buchmiller:

In accordance with Rule 461 of Regulation C of the General Rules and Regulations under the Securities Act of 1933, as amended, Longeveron Inc. (the "Registrant") hereby respectfully requests acceleration of the effective date of the above-referenced Registration Statement on Form S-1 (File No. 333-294975), so that it may become effective on April 17, 2026, at 4:00 p.m., Eastern Time, or as soon thereafter as practicable. The Registrant hereby authorizes Jennifer Minter, Esq., to orally modify or withdraw this request for acceleration.

Please contact Jennifer Minter of Buchanan Ingersoll & Rooney PC, counsel to the Company, at (412) 562-8444, or in her absence, Adam Wicks at (412) 562-8331, to provide notice of effectiveness, or if you have any other questions or concerns regarding this matter.

---

| | |
|:---|:---|
| Sincerely yours, | Sincerely yours, |
| **Longeveron Inc.** | **Longeveron Inc.** |
| By: | /s/ Stephen Willard |
|  | Stephen Willard |
|  | Chief Executive Officer |

---

cc: Jennifer Minter<br> Adam Wicks