United States securities and exchange commission logo March 18, 2024 Marc Began Executive Vice President and General Counsel Axogen, Inc. 13631 Progress Boulevard Suite 400 Alachua, Florida 32615 Re: Axogen, Inc. Registration Statement on Form S-3 Filed March 6, 2024 File No. 333-277689 Dear Marc Began: We have conducted a limited review of your registration statement and have the following comment. Please respond to this letter by amending your registration statement and providing the requested information. If you do not believe a comment applies 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 this letter, we may have additional comments. Registration Statement on Form S-3 Selling Securityholders, page 28 1. You indicate that you are registering $100 million of securities on behalf of the company and selling securityholders. On page 28, you disclose that [i]nformation about selling securityholders, where applicable, will be set forth in a prospectus supplement, in a post- effective amendment or in filings we make with the SEC under the Exchange Act that are incorporated by reference. Please revise to identify the initial transaction(s) pursuant to which the securities the selling securityholders are offering were originally sold. Please also clarify that the initial offering was completed and the securities were issued and outstanding prior to filing this registration statement on Form S-3. Revise your fee table, prospectus cover page and elsewhere as appropriate to disclose the aggregate number of shares being registered for resale. File a revised legal opinion that covers the securities to be offered for resale by the selling securityholders. Refer to Securities Act Rule Marc Began Axogen, Inc. March 18, 2024 Page 2 430B(b)(2) and General Instruction II.G of Form S-3. For additional guidance, refer to Questions 228.03 and 228.04 of our Securities Act Rules Compliance and Disclosure Interpretations. 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. Refer to Rules 460 and 461 regarding requests for acceleration. Please allow adequate time for us to review any amendment prior to the requested effective date of the registration statement. Please contact Robert Augustin at 202-551-8483 or Jane Park at 202-551-7439 with any other questions. Sincerely, FirstName LastNameMarc Began Division of Corporation Finance Office of Industrial Applications and Comapany NameAxogen, Inc. Services March 18, 2024 Page 2 cc: Jackie Liu FirstName LastName