TEXT-EXTRACT 2 filename2.txt November 19, 2019 Gerard Michel Principal Financial Officer Vericel Corp 64 Sidney Street Cambridge, MA 02139 Re: Vericel Corp Form 10-K for the Fiscal Year Ended December 31, 2018 Filed February 26, 2019 File No. 001-35280 Dear Mr. Michel: We have completed our review of your filings. 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. Sincerely, Division of Corporation Finance Office of Life Sciences