Jasper Therapeutics, Inc.
2200 Bridge Pkwy, Suite # 102
Redwood City, CA 94065
May 3, 2023
United States Securities and Exchange Commission
Division of Corporation Finance
Office of Life Sciences
100 F Street, N.E.
Washington, D.C. 20549-0406
Attention: Jason Drory
|Re:||Jasper Therapeutics, Inc.|
|Registration Statement on Form S-3|
|Filed April 28, 2023|
|File No. 333-271500|
Ladies and Gentlemen:
Pursuant to Rule 461 under the Securities Act of 1933, as amended, Jasper Therapeutics, Inc. (the “Company”) hereby respectfully requests that the effectiveness of the Registration Statement on Form S-3 (File No. 333-271500) of the Company, filed with the Securities and Exchange Commission on April 28, 2023 (the “Registration Statement”), be accelerated so that the Registration Statement shall become effective at 4:30 p.m., Eastern Time, on May 5, 2023 or as soon as possible thereafter.
The Company hereby confirms that it is aware of its responsibilities under the Securities Act of 1933, as amended, and the Securities Exchange Act of 1934, as amended, as they relate to the proposed offering of the securities specified in the Registration Statement.
It would be appreciated if, promptly after the Registration Statement has become effective, you would so inform our outside counsel, Samantha H. Eldredge of Paul Hastings LLP, by telephone at (650) 320-1838 or by email at firstname.lastname@example.org. The Company hereby authorizes Ms. Eldredge to orally modify or withdraw this request for acceleration.
|JASPER THERAPEUTICS, INC.|
|By:||/s/ Jeet Mahal|
|Chief Operating Officer and Chief Financial Officer|
cc: Samantha H. Eldredge, Esq. (Paul Hastings LLP)