July 8, 2021

 

VIA EDGAR

 

U.S. Securities and Exchange Commission

Division of Corporation Finance

100 F Street, N.E.

Washington, D.C. 20549

Attn: Irene Paik, Esq.  
     
Re: Lantern Pharma Inc.  
  Registration Statement on Form S-3  
  File No. 333-257643  
     
  Acceleration Request  
       Requested Date: Monday, July 12, 2021
       Requested Time: 5:00 p.m., Eastern Time.

 

Ladies and Gentlemen:

 

The undersigned registrant, Lantern Pharma Inc. (the “Registrant”), hereby requests that the Commission take appropriate action to cause the Registration Statement to become effective on July 12, 2021, at 5:00 p.m., Eastern Time, or as soon as practicable thereafter, or at such later time as the Registrant may orally request via telephone call to the staff of the Commission (the “Staff”). The Registrant hereby authorizes Daniel Donahue of Greenberg Traurig, LLP, counsel to the Registrant, to make such request on its behalf.

 

Once the Registration Statement has been declared effective, please orally confirm that event with Daniel Donahue of Greenberg Traurig, LLP, counsel to the Registrant, at (949) 732-6557.

 

In connection with this request, the Registrant acknowledges that:

 

  should the Commission or the Staff, acting pursuant to delegated authority, declare the Registration Statement effective, it does not foreclose the Commission from taking any action with respect to the Registration Statement;

 

  the action of the Commission or the Staff, acting pursuant to delegated authority, in declaring the Registration Statement effective, does not relieve the Registrant from its full responsibility for the adequacy and accuracy of the disclosure in the Registration Statement; and

 

  the Registrant may not assert Staff comments and the declaration of effectiveness as a defense in any proceeding initiated by the Commission or any person under the federal securities laws of the United States.

 

  Very truly yours,
   
  Lantern Pharma Inc.
     
  By:

/s/ Panna Sharma

    Panna Sharma,
    Chief Executive Officer

 

cc: Daniel Donahue, Greenberg Traurig, LLP