Roth Capital Partners, LLC
888 San Clemente Drive
Newport Beach, CA 92660
April 29, 2020
VIA EDGAR
Securities and Exchange Commission
Division of Corporation Finance
100 F Street, N.E.
Washington, D.C. 20549
| Re: | Delcath Systems, Inc. (the “Company”) |
| Registration Statement on Form S-1, as amended (File No. 333-235904) |
Ladies and Gentlemen:
In connection with the above-captioned registration statement, and pursuant to Rule 461 under the Securities Act of 1933, as amended (the “Act”), Roth Capital Partners, LLC, as the representative of the underwriters, hereby joins in the request of the Company that the effective date of such registration statement be accelerated to 4:30 p.m. (Eastern time) on Thursday, April 30, 2020, or as soon thereafter as practicable.
In making this request the undersigned acknowledges that it is aware of its obligations under the Act as they relate to the public offering of securities pursuant to the registration statement.
| Very truly yours, | ||
| ROTH CAPITAL PARTNERS, LLC, | ||
| As the Representative of the Underwriters | ||
| By: | /s/ Aaron M. Gurewitz | |
| Name: | Aaron M. Gurewitz | |
| Title: | Head of Equity Capital Markets | |