ThZeal - The Zeal

Eterna Therapeutics Inc.

1035 Cambridge Street, Suite 18A

Cambridge, MA 02141

August 18, 2023

VIA EDGAR

United States Securities and Exchange Commission

Division of Corporation Finance

100 F Street, NE

Washington, D.C. 20549

Attention: Tim Buchmiller

RE:	Eterna Therapeutics Inc. (the “Company”) Registration Statement on Form S-3 (the “Registration Statement”) Filed August 14, 2023 File No. 333-273977

Dear Mr. Buchmiller:

The Company hereby requests, pursuant to Rule 461 promulgated under the Securities Act of 1933, as amended, acceleration of effectiveness of the Registration Statement so that such Registration Statement will become effective as of 5:00 p.m. on August 22, 2023, or as soon thereafter as practicable.

[Signature page follows]

	Very truly yours,


	Eterna Therapeutics Inc.

	By:	/s/ Matthew Angel
		Name: Matthew Angel
		Title: Chief Executive Officer and President