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SEC Comment Letter for Imunon, Inc. (IMNN) (CIK 0000749647) (IMNN) — Apr 13, 2017

Imunon, Inc. (IMNN) (CIK 0000749647)
Date: April 13, 2017 · CIK: 0000749647 · Accession: 0000000000-17-012814

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Document Type
Confidence
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Reasoning

File numbers found in text: 333-217156

Date
April 13, 2017
Author
/s/ Joseph McCann for
Form
UPLOAD
Company
Imunon, Inc. (IMNN) (CIK 0000749647)

Letter

Mail Stop 4546 April 13 , 2017 Michael Tardugno President and Chief Executive Officer Celsion Corporation 997 Lenox Drive, Suite 100 Lawrenceville, NJ 08648

Re: Celsion Corporation Registration Statement on Form S-1 Filed April 5 , 2017 File No. 333-217156

Dear Mr. Tardugno :

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 Jeffrey Gabor at (202) 551 -2544 with any questions.

Sincerely,
/s/ Joseph McCann for

Show Raw Text
Mail Stop 4546

 April 13 , 2017

Michael Tardugno
President and Chief Executive Officer
Celsion Corporation
997 Lenox Drive, Suite 100
Lawrenceville, NJ 08648

Re: Celsion Corporation
  Registration Statement on Form S-1
Filed  April 5 , 2017
  File No.  333-217156

Dear  Mr. Tardugno :

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 Jeffrey Gabor at (202) 551 -2544  with any questions.

Sincerely,

 /s/ Joseph McCann for

Suzanne Hayes
Assistant Director
Office of Healthcare and Insurance

cc: Sam Zucker, Esq.
 Sidley Austin  LLP