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                          October 13, 2021

       Gerard Michel
       Chief Executive Officer
       Delcath Systems, Inc.
       1633 Broadway, Suite 22C
       New York, New York 10019

                                                        Re: Delcath Systems,
Inc.
                                                            Registration
Statement on Form S-3
                                                            Filed October 6,
2021
                                                            File No. 333-260097

       Dear Mr. Michel:

              This is to advise you that we have not reviewed and will not
review your registration
       statement.

               Please refer to Rules 460 and 461 regarding requests for
acceleration. 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.

                                                        Please contact Michael
Davis at 202-551-4385 with any questions.




                          Sincerely,


                          Division of Corporation Finance

                          Office of Life Sciences
       cc:                                              Veronica Montagna, Esq.