SECURITIES AND EXCHANGE COMMISSION

                              Washington, DC 20549

                                 AMENDMENT NO. 1

                                       to

                                    FORM 8-K


                                 CURRENT REPORT



     Pursuant to Section 13 or 15(d) of the Securities Exchange Act of 1934

        Date of Report (Date of earliest event reported): April 12, 2002

                             DELCATH SYSTEMS, INC.
             (Exact name of registrant as specified in its charter)


           Delaware                    001-16133               06-1245881
  (State or other jurisdiction      (Commission File         (IRS Employer
         of incorporation)              Number)             Identification No.)



                 1100 Summer Street, Stamford, Connecticut 06905
              (Address of principal executive offices and zip code)


       Registrant's telephone number, including area code: (203) 323-8668


                                       N/A
          (Former name or former address, if changed since last report)






                                EXPLANATORY NOTE

     This Amendment No. 1 to the Current Report on Form 8-K of Delcath Systems,
Inc. (the "Company") dated April 12, 2002 is being filed solely for the purpose
of filing Exhibit 16.






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Item 7.  Financial Statements and Exhibits
- ------------------------------------------

     (a) Not applicable.

     (b) Not applicable.

     (c) Exhibits.

     Exhibit No.                            Description

        16                    Letter of KPMG LLP dated April 22, 2002






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                                   SIGNATURES

     Pursuant to the requirements of the Securities Exchange Act of 1934, the
registrant has duly caused this amendment to its report to be signed on its
behalf by the undersigned hereunto duly authorized.

                                 DELCATH SYSTEMS, INC.


                                 By:       /s/ M. S. KOLY
                                     --------------------------
                                     M. S. Koly
                                     President and Chief Executive Officer

Date: April 25, 2002


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                                 EXHIBIT INDEX


     Exhibit No.                          Description

        16                    Letter of KPMG LLP dated April 22, 2002

KPMG
         757 Third Avenue                            Telephone 212 758 9700
         New York, NY 10017                          Fax 212 872 3001





April 22, 2002


Securities and Exchange Commission
Washington, DC  20549


Ladies and Gentlemen:

We were previously principal accountants for Delcath Systems, Inc., and under
the date of February 22, 2002, we reported on the financial statements of
Delcath Systems, Inc. as of December 31, 2001, for the years ended December 31,
2001 and 2000 and for the period from August 5, 1988 (inception) to December 31,
2001. On April 12, 2002, we resigned. We have read Delcath Systems, Inc.'s
statements included under Item 4 of its Form 8-K dated April 12, 2002, and we
agree with such statements, except that we are not in a position to agree or
disagree with Delcath Systems, Inc.'s statement that it has not yet retained a
new independent auditor.

Very truly yours,



/s/ KPMG INC.