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                                April 20, 2023

       Jennifer J. Rhodes, Esq.
       General Counsel
       Angion Biomedica Corp.
       7-57 Wells Avenue
       Newton, Massachusetts 02459

                                                        Re: Angion Biomedica
Corp.
                                                            Amendment No. 2 to
Registration Statement on Form S-4
                                                            Filed April 13,
2023
                                                            File No. 333-269741

       Dear Jennifer J. Rhodes:

             We have reviewed your amended registration statement and have the
following
       comments. In some of our comments, we may ask you to provide us with
information so we
       may better understand your disclosure.

              Please respond to this letter by amending your registration
statement and providing the
       requested information. If you do not believe our comments apply to your
facts and
       circumstances or do not believe an amendment is appropriate, please tell
us why in your
       response.

              After reviewing any amendment to your registration statement and
the information you
       provide in response to these comments, we may have additional comments.
Unless we note
       otherwise, our references to prior comments are to comments in our April
7, 2023 letter.

       Amendment No. 2 to Registration Statement on Form S-4

       Risk Factors
       Angion or Elicio may waive one or more of the conditions to the
Merger..., page 25

   1.                                                   We note from your
response to comment 1 that the Nasdaq listing is material and, if
                                                        delisted, the combined
company could attempt to have its securities quoted on an over-
                                                        the-counter market and,
if it decides that it is in the best interest to do so, may reapply at
                                                        the appropriate time to
have its securities listed on an exchange. Please further revise
                                                        your disclosure to
address these possibilities and attendant risks.
       Exhibit 99.10, page II-6

   2.                                                   We note the undated
proxy card filed as exhibit 99.10. In your next amendment please
 Jennifer J. Rhodes, Esq.
Angion Biomedica Corp.
April 20, 2023
Page 2
      mark your form of proxy card as preliminary. In addition, please do not
file the form of
      proxy as an exhibit to the registration statement. Refer to Note to
paragraph (a)(3) of
      Exchange Act Rule 14a-4.
       You may contact Christine Torney at 202-551-3652 or Lynn Dicker at
202-551-3616 if
you have questions regarding comments on the financial statements and related
matters. Please
contact Jimmy McNamara at 202-551-7349 or Tim Buchmiller at 202-551-3635 with
any other
questions.



                                                           Sincerely,
FirstName LastNameJennifer J. Rhodes, Esq.
                                                           Division of
Corporation Finance
Comapany NameAngion Biomedica Corp.
                                                           Office of Life
Sciences
April 20, 2023 Page 2
cc:       Brett D. White, Esq.
FirstName LastName