TEXT-EXTRACT 2 filename2.txt United States securities and exchange commission logo September 24, 2020 Robert A. Berman Chief Executive Officer Hancock Jaffe Laboratories, Inc. 70 Doppler Irvine, California 92618 Re: Hancock Jaffe Laboratories, Inc. Registration Statement on Form S-3 Filed September 17, 2020 File No. 333-248865 Dear Mr. Berman: 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 Abby Adams at (202) 551-6902 with any questions. Sincerely, Division of Corporation Finance Office of Life Sciences cc: Matthew Bernstein, Esq.