# EDGAR Filing Document

**Accession Number:** 0001345099
**File Stem:** 0001213900-23-024273
**Filing Date:** 2023-3
**Character Count:** 2798
**Document Hash:** 39721eb4488373f6df30dbb36fc610a1
**Contains OCR:** False
**Source Format:** 

## Filing Content

## Filing Summary
**0001213900-23-024273.hdr.sgml**: 20230501

**ACCESSION NUMBER**: 0001213900-23-024273

**CONFORMED SUBMISSION TYPE**: CORRESP

**PUBLIC DOCUMENT COUNT**: 1

**FILED AS OF DATE**: 20230330

**FILER**: 

**COMPANY DATA:**
- **COMPANY CONFORMED NAME:** MESOBLAST LTD
- **CENTRAL INDEX KEY:** 0001345099
- **STANDARD INDUSTRIAL CLASSIFICATION:** BIOLOGICAL PRODUCTS (NO DIAGNOSTIC SUBSTANCES) [2836]
- **IRS NUMBER:** 000000000
- **STATE OF INCORPORATION:** C3
- **FISCAL YEAR END:** 0630

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

**BUSINESS ADDRESS:**
- **STREET 1:** LEVEL 38
- **STREET 2:** 55 COLLINS STREET
- **CITY:** MELBOURNE, VICTORIA
- **STATE:** C3
- **ZIP:** 3000
- **BUSINESS PHONE:** 613 9639 6036

**MAIL ADDRESS:**
- **STREET 1:** LEVEL 38
- **STREET 2:** 55 COLLINS STREET
- **CITY:** MELBOURNE, VICTORIA
- **STATE:** C3
- **ZIP:** 3000

Mesoblast Limited

Level 38, 55 Collins Street

Melbourne, VIC 3000

Australia

March 30, 2023

*via EDGAR*

Securities and Exchange Commission

Division of Corporation Finance

100 F Street, N.E.

Washington, DC 20549

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| | |
|:---|:---|
| **RE:** | Mesoblast Limited |

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Registration Statement on Form F-3

Filed: March 24, 2023

Securities Act File No. 333-270814

**Request for Acceleration of Effectiveness**

Ladies and Gentlemen:

Pursuant to Rule 461 under the Securities Act of 1933, Mesoblast Limited (the "Registrant") hereby respectfully requests acceleration of its Registration Statement on Form F-3 (File No. 333-270814), filed on March 24, 2023, so that it will become effective at 9:00 a.m. (Eastern time) on April 3, 2023, or as soon as practicable thereafter.

If you have any questions, or require any additional information, please do not hesitate to email Andrew Reilly, the Registrant's outside counsel, at andrew.reilly@rimonlaw.com.

The Registrant hereby acknowledges that, if the Securities and Exchange Commission (or its staff, acting pursuant to delegated authority) (the "Commission") declares the filing effective, such action:

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(i) does not foreclose the Commission from taking any action with respect to the filing;

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(ii) does not relieve the Registrant from its full responsibility for the adequacy and accuracy of the disclosure in the filing; and

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(iii) may not be asserted by the Registrant as a defence in any proceeding initiated by the Commission or any person under the federal securities laws of the United States.

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| | |
|:---|:---|
| Very truly yours, | Very truly yours, |
| Mesoblast Limited | Mesoblast Limited |
| By: | /s/ Andrew Chaponnel |
|  | Andrew Chaponnel |
|  | Interim Chief Financial Officer |

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