Eterna Therapeutics Inc.
1035 Cambridge Street, Suite 18A
Cambridge, MA 02141
August 18, 2023
VIA EDGAR
United States Securities and Exchange Commission
Division of Corporation Finance
100 F Street, NE
Washington, D.C. 20549
Attention: Tim Buchmiller
| RE: | Eterna Therapeutics Inc. (the “Company”) Registration Statement on Form S-3 (the “Registration Statement”) Filed August 14, 2023 File No. 333-273977 |
Dear Mr. Buchmiller:
The Company hereby requests, pursuant to Rule 461 promulgated under the Securities Act of 1933, as amended, acceleration of effectiveness of the Registration Statement so that such Registration Statement will become effective as of 5:00 p.m. on August 22, 2023, or as soon thereafter as practicable.
[Signature page follows]
| | Very truly yours, |
| | |
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| | Eterna Therapeutics Inc. |
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| | By: | |
| | | Name: Matthew Angel |
| | | Title: Chief Executive Officer and President |
