United States securities and exchange commission logo

                          May 2, 2023

       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 April 28,
                                                            File No. 333-271500

       Dear 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 Jason
Drory at 202-551-8342 with any questions.


                          Division of Corporation Finance

                          Office of Life Sciences
       cc:                                              Samantha Eldredge