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SEC Company Response from Imunon, Inc. (IMNN) (CIK 0000749647) (IMNN) — Dec 6, 2017

Imunon, Inc. (IMNN) (CIK 0000749647)
Date: Dec. 6, 2017 · CIK: 0000749647 · Accession: 0001437749-17-020234

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File numbers found in text: 333-221543

Date
December 6, 2017
Author
Celsion Corporation
Form
CORRESP
Company
Imunon, Inc. (IMNN) (CIK 0000749647)

Letter

VIA EDGAR Division of Corporation Finance Office of Healthcare & Insurance Securities and Exchange Commission Attention: Irene Paik and Erin Jaskot Re: Celsion Corporation Registration Statement on Form S-1 Filed November 14, 2017 (File No. 333-221543)

Dear Ms. Paik and Ms. Jaskot:

Pursuant to Rule 461 promulgated under the Securities Act of 1933, as amended, Celsion Corporation, a Delaware corporation (the “Registrant”), hereby requests that the effectiveness of the registration statement on Form S-1 (File No. 333-221543), as amended by Pre-Effective Amendment No. 1 and Pre-Effective Amendment No. 2, as filed with the Securities and Exchange Commission on the November 22, 2017 and December 1, 2017, respectively, be accelerated so that the registration statement becomes effective at 4:00 p.m. Eastern Time, on December 8, 2017, or as soon thereafter as practicable.

If you have any questions or require any additional information with respect to any of the matters discussed in this letter, please contact Sam Zucker of Sidley Austin LLP, counsel to the Registrant, at (650) 565-7111.

Very truly yours,
Celsion Corporation

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CORRESP
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	clsn20171206_corresp.htm

Celsion Corporation

997 Lenox Dr., Suite 100

Lawrenceville, New Jersey 08648

December 6, 2017

VIA EDGAR

Division of Corporation Finance

Office of Healthcare & Insurance

Securities and Exchange Commission

100 F Street, N.E.

Washington, D.C. 20549

Attention: Irene Paik and Erin Jaskot

Re: Celsion Corporation

Registration Statement on Form S-1

Filed November 14, 2017

(File No. 333-221543)

Dear Ms. Paik and Ms. Jaskot:

Pursuant to Rule 461 promulgated under the Securities Act of 1933, as amended, Celsion Corporation, a Delaware corporation (the “Registrant”), hereby requests that the effectiveness of the registration statement on Form S-1 (File No. 333-221543), as amended by Pre-Effective Amendment No. 1 and Pre-Effective Amendment No. 2, as filed with the Securities and Exchange Commission on the November 22, 2017 and December 1, 2017, respectively, be accelerated so that the registration statement becomes effective at 4:00 p.m. Eastern Time, on December 8, 2017, or as soon thereafter as practicable.

If you have any questions or require any additional information with respect to any of the matters discussed in this letter, please contact Sam Zucker of Sidley Austin LLP, counsel to the Registrant, at (650) 565-7111.

			Very truly yours,

			Celsion Corporation

			By:

			/s/ Jeffrey W. Church

			Jeffrey W. Church

			Senior Vice President and Chief Financial Officer (Principal Financial Officer)

			cc:

			Michael H. Tardugno, Chairman of the Board, President and Chief Executive Officer, Celsion Corporation

			Sam Zucker, Sidley Austin LLP