United States securities and exchange commission logo April 12, 2022 Geoff Green Chief Executive Officer Longeveron Inc. 1951 NW 7th Avenue, Suite 520 Miami, FL 33136 Re: Longeveron Inc. Registration Statement on Form S-3 Filed April 5, 2022 File No. 333-264142 Dear Mr. Green: This is to advise you that we have not reviewed and will not review your registration statement. Please refer to Rules 460 and 461 regarding requests for acceleration. We remind you that the company and its management are responsible for the accuracy and adequacy of their disclosures, notwithstanding any review, comments, action or absence of action by the staff. Please contact Michael Davis at 202-551-4385 or Christine Westbrook at 202-551- 5019 with any questions. Sincerely, Division of Corporation Finance Office of Life Sciences cc: Brian S. North, Esq.