Delcath Systems, Inc.
566 Queensbury Avenue,
Queensbury, New York 12804
May 8, 2024
Via EDGAR
Securities and Exchange Commission
Division of Corporation Finance
Office of Industrial Applications and Services
100 F Street, N.E.
Washington, D.C. 20549
Attention: Juan Grana
| Re: | Delcath Systems, Inc. |
| Registration Statement on Form S-3 Filed April 29, 2024 |
| File No. 333-278989 |
To whom it may concern:
Pursuant to Rule 461(a) under the Securities Act of 1933, as amended, Delcath Systems, Inc. (the “Company”) hereby respectfully requests that the effective date of the Company’s Registration Statement on Form S-3 (File No. 333-278989) be accelerated by the Securities and Exchange Commission to 5:00 p.m. Washington D.C. time on May 9, 2024 or as soon as practicable thereafter.
The Company requests that we be notified of such effectiveness by a telephone call to Ryan Sansom of Cooley LLP at (617) 937-2335 or Christina Roupas of Cooley LLP at (312) 881-6670 and that such effectiveness also be confirmed in writing.
Very truly yours,
| Delcath Systems, Inc. | ||
| By: | /s/ Gerard Michel | |
| Gerard Michel | ||
| Chief Executive Officer | ||
| cc: | Ryan Sansom, Cooley LLP |
| Christina Roupas, Cooley LLP |