TEXT-EXTRACT 2 filename2.txt April 3, 2020 Shankar Musunuri, Ph.D., MBA Chief Executive Officer and Chairman Ocugen, Inc. 5 Great Valley Parkway, Suite 160 Malvern, PA 19355 Re: Ocugen, Inc. Registration Statement on Form S-3 Filed March 27, 2020 File No. 333-237456 Dear Dr. Musunuri: This is to advise you that we have not reviewed and will not review your registration statement. 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 Chris Edwards at (202) 551-6761 with any questions. Sincerely, Division of Corporation Finance Office of Life Sciences cc: Jennifer L. Porter, Esq.