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SEC Comment Letter 0000000000-24-007590 to DELCATH SYSTEMS, INC. (DCTH) (CIK 0000872912) (DCTH)

DELCATH SYSTEMS, INC. (DCTH) (CIK 0000872912)
Date: July 3, 2024 · CIK: 0000872912 · Accession: 0000000000-24-007590

Regulatory Compliance Offering / Registration Process Financial Reporting

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File numbers found in text: 333-280551

Date
July 3, 2024
Author
Gerard Michel
Form
UPLOAD
Company
DELCATH SYSTEMS, INC. (DCTH) (CIK 0000872912)

Letter

July 3, 2024 Gerard Michel Chief Executive Officer Delcath Systems, Inc. 566 Queensbury Avenue Queensbury, NY 12804 Re:Delcath Systems, Inc. Registration Statement on Form S-3 Filed June 28, 2024 File No. 333-280551 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 Robert Augustin at 202-551-8483 with any questions. Sincerely, Division of Corporation Finance Office of Industrial Applications and Services cc:Ryan Sansom

Show Raw Text
July 3, 2024
Gerard Michel
Chief Executive Officer
Delcath Systems, Inc.
566 Queensbury Avenue
Queensbury, NY 12804
Re:Delcath Systems, Inc.
Registration Statement on Form S-3
Filed June 28, 2024
File No. 333-280551
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 Robert Augustin at 202-551-8483 with any questions.
Sincerely,
Division of Corporation Finance
Office of Industrial Applications and
Services
cc:Ryan Sansom