United States securities and exchange commission logo May 6, 2024 Gerard Michel Chief Executive Officer Delcath Systems, Inc. 566 Queensbury Avenue Queensbury, NY 12804 Re: Delcath Systems, Inc. Registration Statement on Form S-3 Filed April 29, 2024 File No. 333-278989 Dear Gerard 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 Juan Grana at 202-551-6034 with any questions. Sincerely, Division of Corporation Finance Office of Industrial Applications and Services cc: Ryan S. Sansom, Esq.