Clinical Study to Assess the Safety and Preliminary Efficacy of HCR040 in Acute Respiratory Distress Syndrome

Inclusion Criteria: * Men and women ≥ 18 years * Patients with criteria of moderate to severe ARDS according to the Berlin Conference. * Berlin criteria of moderate to severe ARDS given simultaneously during the 24 hours prior to entry into the study * Patients with invasive mechanical ventilation in controlled mode (VC, PC or VCRP) adjusted to Vt≤8 mL/kg, Ppl \<30 cmH2O and minimum PEEP of 8 cmH2O Exclusion Criteria: * Participation in a previous clinical study within 28 days prior to the ARDS situation * Administration of a previous cell therapy product in the 5 years prior to this ARDS clinical situation * Inability to obtain Informed Consent * Hemodynamic instability that contraindicates the intravenous cellular administration, within the defined time frame for inclusion in the study * Alveolar hemorrhage or hemoptysis * LTSV situation (Limitation of life support treatments) * Major trauma in the previous 5 days * Neoplastic processes at any time * EPOC or severe home asthma or any other type of chronic respiratory disease requiring respiratory oxygen * Known Child-Pugh liver disease score \> B9 * Pregnant women or women of childbearing age who are not using an adequate method of contraception, or who, if they are using it, are not willing to continue using it for the duration of the trial. If the patient is menopausal or sterile, it must be documented in the medical record * Women who are breastfeeding if unwillingly to stop at the time of recruitment * Pulmonary transplant * Known grade III or IV pulmonary hypertension * States of hypercoagulability * History of DVP or PE in the last 6 months