SEC Company Response from DELCATH SYSTEMS, INC. (DCTH) (CIK 0000872912) (DCTH) — May 1, 2020
DELCATH SYSTEMS, INC. (DCTH) (CIK 0000872912)
Date: May 1, 2020 · CIK: 0000872912 · Accession: 0001193125-20-131146
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File numbers found in text: 333-236100
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CORRESP 1 filename1.htm CORRESP Delcath Systems, Inc. 1633 Broadway, Suite 22C New York, New York 10019 May 1, 2020 VIA EDGAR United States Securities and Exchange Commission Division of Corporation Finance 100 F Street, N.E. Washington, D.C. 20549 Re: Delcath Systems, Inc. (the “Company”) Registration Statement on Form S-1, as amended (File No. 333-236100) Ladies and Gentlemen: In accordance with Rule 461 under the Securities Act of 1933, as amended, the Company hereby requests that the above-referenced Registration Statement (the “Registration Statement”) be declared effective by the Securities and Exchange Commission at 4:00 p.m., Eastern Time, on May 5, 2020, or as soon as practicable thereafter. Please call John D. Hogoboom of Lowenstein Sandler LLP at (973) 597-2382 to confirm the effectiveness of the Registration Statement or with any questions. [Signature page follows.] U.S. Securities and Exchange Commission May 1, 2020 Page 2 Very truly yours, DELCATH SYSTEMS, INC. By: /s/ Barbra Keck Name: Barbra Keck Title: Chief Financial Officer 2