ORGENESIS INC.
20271 Goldenrod Lane
Germantown, Maryland 20876
March 30, 2023
VIA EDGAR
U.S. Securities and Exchange Commission
Division of Corporation Finance
100 F Street, N.E.
Washington, D.C. 20549
Attention: Doris Stacey Gama
| Re: | Orgenesis Inc. |
| Registration Statement on Form S-3 | |
| Filed March 23, 2023 | |
| File No. 333-270805 (the “Registration Statement”) | |
| Acceleration Request |
Ladies and Gentlemen:
In accordance with Rule 461 of Regulation C promulgated under the Securities Act of 1933, as amended, Orgenesis Inc. (the “Registrant”) hereby respectfully requests that the Securities and Exchange Commission accelerate the effective date of the above-referenced Registration Statement to Monday, April 3, 2023, at 4:01p.m., Eastern Time, or as soon as thereafter practicable.
The cooperation of the staff in meeting the timetable described above is very much appreciated.
Please contact Jeffrey P. Schultz of Mintz, Levin, Cohn, Ferris, Glovsky and Popeo, P.C., counsel to the Registrant, at (212) 692-6732 with any questions regarding this request.
| Very truly yours, | |
| ORGENESIS INC. | |
| /s/ Neil Reithinger | |
Neil Reithinger Chief Financial Officer, Treasurer and Secretary |
| cc: | Mintz, Levin, Cohn, Ferris, Glovsky and Popeo, P.C. | |
| Jeffrey P. Schultz, Esq. |