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SEC Company Response from Imunon, Inc. (IMNN) (CIK 0000749647) (IMNN) — Oct 10, 2018

Imunon, Inc. (IMNN) (CIK 0000749647)
Date: Oct. 10, 2018 · CIK: 0000749647 · Accession: 0001493152-18-014348

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File numbers found in text: 333-227236

Date
September 28, 2018
Author
Celsion Corporation
Form
CORRESP
Company
Imunon, Inc. (IMNN) (CIK 0000749647)

Letter

VIA EDGAR Division of Corporation Finance Securities and Exchange Commission Attention: Ada Farmento Re: Celsion Corporation Registration Statement on Form S-3 Filed September 28, 2018 File No. 333-227236

Dear Ms. Farmento:

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-3 (File No. 333-227236), as amended by Pre-Effective Amendment No. 1, as filed with the Securities and Exchange Commission (the “Commission”) on September 28, 2018, be accelerated so that the registration statement becomes effective at 4:30 p.m. Eastern Time, on October 12, 2018, 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

Show Raw Text
CORRESP
1
filename1.htm

Celsion
Corporation

997
Lenox Dr., Suite 100

Lawrenceville,
New Jersey 08648

October
10, 2018

VIA
EDGAR

Division
of Corporation Finance

Securities
and Exchange Commission

100
F Street, N.E.

Washington,
D.C. 20549

Attention:
Ada Farmento

 Re: Celsion
                                         Corporation

    Registration
                                         Statement on Form S-3

    Filed
                                         September 28, 2018

    File No. 333-227236

Dear
Ms. Farmento:

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-3 (File No. 333-227236), as amended by Pre-Effective
Amendment No. 1, as filed with the Securities and Exchange Commission (the “Commission”) on September 28, 2018,
be accelerated so that the registration statement becomes effective at 4:30 p.m. Eastern Time, on October 12, 2018, 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

    cc:
    Michael
H. Tardugno, President and Chief Executive Officer, Celsion Corporation Sam Zucker, Sidley Austin LLP