Delcath Systems, Inc.
1633 Broadway, Suite 22C
New York, New York 10019
January 6, 2020
VIA EDGAR
United States Securities and Exchange Commission
Division of Corporation Finance
100 F Street, N.E.
Washington, D.C. 20549
| Re: | Delcath Systems, Inc. |
Registration Statement on Form S-1 (File No. 333-235751)
Ladies and Gentlemen:
In accordance with Rule 461 under the Securities Act of 1933, as amended, Delcath Systems, Inc. (the “Company”) hereby requests that the above-referenced Registration Statement (the “Registration Statement”) be declared effective by the Securities and Exchange Commission (the “Commission”) at 4:01pm, Eastern Standard Time, on January 8, 2020, or as soon as practicable thereafter.
Please call John D. Hogoboom of Lowenstein Sandler LLP at (973) 597-2382 to confirm the effectiveness of the Registration Statement or with any questions.
[Signature page follows.]
U.S. Securities and Exchange Commission
January 6, 2020
Page 2
| Very truly yours, | ||
| DELCATH SYSTEMS, INC. | ||
| By: | /s/ Barbra Keck | |
| Name: | Barbra Keck |
| Title: | Chief Financial Officer |
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