Lifecore Biomedical, Inc.
3515 Lyman Boulevard
Chaska, MN 55318
September 26, 2025
VIA EDGAR
United States Securities and Exchange Commission
Division of Corporation Finance
100 F Street, N.E.
Washington, D.C. 20549-6010
Attention: Daniel Crawford
| Re: | Lifecore Biomedical, Inc. | ||||
| Registration Statement on Form S-3 | |||||
| File No. 333-290460 | |||||
To the addressee set forth above:
In accordance with Rule 461 of Regulation C of the General Rules and Regulations under the Securities Act of 1933, as amended, we hereby request acceleration of the effective date of the above-referenced Registration Statement on Form S-3 (File No. 333-290460) (the “Registration Statement”) of Lifecore Biomedical, Inc. We respectfully request that the Registration Statement become effective as of 4:00 p.m. Eastern Time on September 30, 2025 or as soon as practicable thereafter, or at such other time thereafter as our counsel, Latham & Watkins LLP, may request by telephone.
Once the Registration Statement has been declared effective, please orally confirm that event with our counsel, Latham & Watkins LLP, by calling Darren Guttenberg at (714) 755-8050 or, in his absence, J. Ross McAloon at (714) 755-8051. Thank you for your assistance in this matter.
| Sincerely, | |||||
| LIFECORE BIOMEDICAL, INC. | |||||
| By: | /s/ Tom Salus | ||||
| Tom Salus | |||||
| Chief Legal and Administration Officer | |||||
| cc: | Paul Josephs, Lifecore Biomedical, Inc. | ||||
| Ryan D. Lake, Lifecore Biomedical, Inc. | |||||
| Darren Guttenberg, Latham & Watkins LLP | |||||
| J. Ross McAloon, Latham & Watkins LLP | |||||