SEC Comment Letter for DELCATH SYSTEMS, INC. (DCTH) (CIK 0000872912) (DCTH) — Jan 3, 2020
DELCATH SYSTEMS, INC. (DCTH) (CIK 0000872912)
Date: Jan. 3, 2020 · CIK: 0000872912 · Accession: 0000000000-20-000051
AI Filing Summary & Sentiment
File numbers found in text: 333-235751
Letter
January 3, 2020 Jennifer K. Simpson President and Chief Executive Officer Delcath Systems, Inc. 1633 Broadway, Suite 22C New York, New York 10019 Re:Delcath Systems, Inc. Registration Statement on Form S-1 Filed December 30, 2019 File No. 333-235751 Dear Dr. Simpson: 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 Irene Paik at 202-551-6553 with any questions. Sincerely, Division of Corporation Finance Office of Life Sciences cc: John D. Hogoboom
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January 3, 2020
Jennifer K. Simpson
President and Chief Executive Officer
Delcath Systems, Inc.
1633 Broadway, Suite 22C
New York, New York 10019
Re:Delcath Systems, Inc.
Registration Statement on Form S-1
Filed December 30, 2019
File No. 333-235751
Dear Dr. Simpson:
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 Irene Paik at 202-551-6553 with any questions.
Sincerely,
Division of Corporation Finance
Office of Life Sciences
cc: John D. Hogoboom