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SEC Comment Letter for DELCATH SYSTEMS, INC. (DCTH) (CIK 0000872912) (DCTH) — Jan 30, 2020

DELCATH SYSTEMS, INC. (DCTH) (CIK 0000872912)
Date: Jan. 30, 2020 · CIK: 0000872912 · Accession: 0000000000-20-000839

AI Filing Summary & Sentiment

File numbers found in text: 333-236100

Date
January 30, 2020
Author
Not clearly detected
Form
UPLOAD
Company
DELCATH SYSTEMS, INC. (DCTH) (CIK 0000872912)

Letter

January 30, 2020 Jennifer K. Simpson, Ph.D. President and Chief Executive Officer Delcath Systems, Inc. 1633 Broadway, Suite 22C New York, NY 10019 Re:Delcath Systems, Inc. Registration Statement on Form S-1 Filed January 27, 2020 File No. 333-236100 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 Jeffrey Gabor at 202-551-2544 with any questions. Sincerely, Division of Corporation Finance Office of Life Sciences cc: John D. Hogoboom, Esq.

Show Raw Text
January 30, 2020
Jennifer K. Simpson, Ph.D.
President and Chief Executive Officer
Delcath Systems, Inc.
1633 Broadway, Suite 22C
New York, NY 10019
Re:Delcath Systems, Inc.
Registration Statement on Form S-1
Filed January 27, 2020
File No. 333-236100
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 Jeffrey Gabor at 202-551-2544 with any questions.
Sincerely,
Division of Corporation Finance
Office of Life Sciences
cc:       John D. Hogoboom, Esq.