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                              July 11, 2023

       Wa'el Hashad
       Chief Executive Officer
       Longeveron Inc.
       1951 NW 7th Ave, Suite 520
       Miami, FL 33136

                                                        Re: Longeveron Inc.
                                                            Registration
Statement on Form S-1
                                                            Filed June 7, 2023
                                                            File No. 333-272946

       Dear Wa'el Hashad:

              We have limited our review of your registration statement to
those issues we have
       addressed in our comments. In some of our comments, we may ask you to
provide us with
       information so we may better understand your disclosure.

              Please respond to this letter by amending your registration
statement and providing the
       requested information. If you do not believe our comments apply to your
facts and
       circumstances or do not believe an amendment is appropriate, please tell
us why in your
       response.

              After reviewing any amendment to your registration statement and
the information you
       provide in response to these comments, we may have additional comments.

       Registration Statement on Form S-1 filed June 27, 2023

       Cover Page

   1.                                                   Please revise the
heading on your cover page to quantify the volume of transferable
                                                        subscription rights you
will be registering. Additionally, given this is not a firm
                                                        commitment offering,
shareholders may not exercise the entire amount distributed and
                                                        R.F. Lafferty & Co.,
Inc. is not required to arrange for the purchase and sale of any
                                                        specific number or
dollar amount of transferable subscription rights, please delete the
                                                        reference to the total
amount of proceeds you may receive in the heading on the cover
                                                        page.
   2.                                                   We note that R.F.
Lafferty & Co., Inc. has agreed to use its "commercially reasonable
                                                        efforts" to place any
unsubscribed shares for an additional period of up to 45 days. Please
 Wa'el Hashad
Longeveron Inc.
July 11, 2023
Page 2
      clarify whether "commercially reasonable" efforts differs from best
efforts. If so, please
      explain.
        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.

       Refer to Rules 460 and 461 regarding requests for acceleration. Please
allow adequate
time for us to review any amendment prior to the requested effective date of
the registration
statement.

       You may contact Doris Stacey Gama at 202-551-3188 or Laura Crotty at
202-551-7614
with any questions.



                                                            Sincerely,
FirstName LastNameWa'el Hashad
                                                            Division of
Corporation Finance
Comapany NameLongeveron Inc.
                                                            Office of Life
Sciences
July 11, 2023 Page 2
cc:       Jennifer M. Minter, Esq.
FirstName LastName