SEC Comment Letter 0000000000-23-006624 to DELCATH SYSTEMS, INC. (DCTH) (CIK 0000872912) (DCTH)
DELCATH SYSTEMS, INC. (DCTH) (CIK 0000872912)
Date: June 21, 2023 · CIK: 0000872912 · Accession: 0000000000-23-006624
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File numbers found in text: 333-272659
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United States securities and exchange commission logo
June 21, 2023
Gerard Michel
Chief Executive Officer
Delcath Systems, Inc.
1633 Broadway, Suite 22C
New York, New York 10019
Re:Delcath Systems, Inc.
Registration Statement on Form S-3
Filed June 15, 2023
File No. 333-272659
Dear Gerard Michel:
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 Jane Park at 202-551-7439 with any questions.
Sincerely,
Division of Corporation Finance
Office of Industrial Applications and
Services
cc: Christina Roupas, Esq.