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SEC Company Response from Imunon, Inc. (IMNN) (CIK 0000749647) (IMNN) — Nov 26, 2019

Imunon, Inc. (IMNN) (CIK 0000749647)
Date: Nov. 26, 2019 · CIK: 0000749647 · Accession: 0001493152-19-018447

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File numbers found in text: 333-234603

Date
Nov. 26, 2019
Author
CELSION
Form
CORRESP
Company
Imunon, Inc. (IMNN) (CIK 0000749647)

Letter

VIA EDGAR United States Securities and Exchange Commission Division of Corporation Finance Attention: Mr. Paul Fischer Re: Celsion Corporation Acceleration Request for Registration Statement on Form S-1 File No. 333-234603

Dear Mr. Buchmiller:

Pursuant to Rule 461 under the Securities Act of 1933, as amended, Celsion Corporation (the “Company”) hereby requests that the effective date and time of the above-referenced registration statement (the “Registration Statement”) be accelerated to November 27, 2019 at 4:00 p.m., Eastern Time, or at such later time as the Company or its counsel, Goodwin Procter LLP, may orally request via telephone call to the staff of the Division of Corporation Finance of the Securities and Exchange Commission (the “Commission”). Once the Registration Statement is effective, please orally confirm the event with our counsel, Goodwin Procter LLP, by calling Sam Zucker at (650) 752-3232. We also respectfully request that a copy of the written order from the Commission verifying the effective time and date of the Registration Statement be sent to our counsel, Goodwin Procter LLP, Attention: Sam Zucker, by email to szucker@goodwinlaw.com.

If you have any questions regarding this request, please contact Sam Zucker of Goodwin Procter LLP at (650) 752-3232.

Sincerely,
CELSION
CORPORATION

Show Raw Text
CORRESP
1
filename1.htm

Celsion
Corporation

997
Lenox Drive, Suite 100

Lawrenceville,
NJ 08648

VIA
EDGAR

November
26, 2019

United
States Securities and Exchange Commission

Division
of Corporation Finance

Mail
Stop 4561

100
F Street, N.E.

Washington,
DC 20549

Attention:
Mr. Paul Fischer

    Re:
    Celsion
        Corporation

        Acceleration
        Request for Registration Statement on Form S-1

        File
        No. 333-234603

Dear
Mr. Buchmiller:

Pursuant
to Rule 461 under the Securities Act of 1933, as amended, Celsion Corporation (the “Company”) hereby requests
that the effective date and time of the above-referenced registration statement (the “Registration Statement”)
be accelerated to November 27, 2019 at 4:00 p.m., Eastern Time, or at such later time as the Company or its counsel, Goodwin Procter
LLP, may orally request via telephone call to the staff of the Division of Corporation Finance of the Securities and Exchange
Commission (the “Commission”). Once the Registration Statement is effective, please orally confirm the event
with our counsel, Goodwin Procter LLP, by calling Sam Zucker at (650) 752-3232. We also respectfully request that a copy of the
written order from the Commission verifying the effective time and date of the Registration Statement be sent to our counsel,
Goodwin Procter LLP, Attention: Sam Zucker, by email to szucker@goodwinlaw.com.

If
you have any questions regarding this request, please contact Sam Zucker of Goodwin Procter LLP at (650) 752-3232.

    Sincerely,

        CELSION
        CORPORATION

    /s/
    Michael H. Tardugno

    Michael
        H. Tardugno

        Chief
        Executive Officer

    cc:
    Jeffrey W. Church (Celsion Corporation)

    Sam Zucker (Goodwin Procter LLP)