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SEC Comment Letter for Oncotelic Therapeutics, Inc. (OTLC) (CIK 0000908259) (OTLC) — Jun 22, 2018

Oncotelic Therapeutics, Inc. (OTLC) (CIK 0000908259)
Date: June 22, 2018 · CIK: 0000908259 · Accession: 0000000000-18-019312

Offering / Registration Process Regulatory Compliance Financial Reporting

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File numbers found in text: 333-225600

Date
June 22, 2018
Author
William D. Schwieterman, M.D.
Form
UPLOAD
Company
Oncotelic Therapeutics, Inc. (OTLC) (CIK 0000908259)

Letter

June 22, 2018 William D. Schwieterman, M.D. Chief Executive Officer Mateon Therapeutics, Inc. 701 Gateway Blvd., Suite 210 South San Francisco, CA 94080 Re:Mateon Therapeutics, Inc. Registration Statement on Form S-1 Filed June 13, 2018 File No. 333-225600 Dear Dr. Schwieterman: 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. Division of Corporation Finance Office of Healthcare & Insurance cc: Megan Gates, Esq.

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June 22, 2018
William D. Schwieterman, M.D.
Chief Executive Officer
Mateon Therapeutics, Inc.
701 Gateway Blvd., Suite 210
South San Francisco, CA 94080
Re:Mateon Therapeutics, Inc.
Registration Statement on Form S-1
Filed June 13, 2018
File No. 333-225600
Dear Dr. Schwieterman:
            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.
Division of Corporation Finance
Office of Healthcare & Insurance
cc:       Megan Gates, Esq.