United States securities and exchange commission logo

                        October 13, 2022

       Mr. Ronald Martell
       President and Chief Executive Officer
       Jasper Therapeutics, Inc.
       2200 Bridge Pkwy Suite #102
       Redwood City, CA 94065

                                                        Re: Jasper
Therapeutics, Inc.
Statement on Form S-3
                                                            Filed October 7,
                                                            File No. 333-267777

       Dear Mr. Ronald Martell:

              This is to advise you that we have not reviewed and will not
review your registration

               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 Jimmy
McNamara at 202-551-7349 with any questions.


                        Division of Corporation Finance

                        Office of Life Sciences
       cc:                                              Jeffrey T. Hartlin