SEC Comment Letter for PLUS THERAPEUTICS, INC. (CNSY) (CIK 0001095981) (CNSY) — Oct 4, 2018
PLUS THERAPEUTICS, INC. (CNSY) (CIK 0001095981)
Date: Oct. 4, 2018 · CIK: 0001095981 · Accession: 0000000000-18-031266
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File numbers found in text: 333-227485
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October 3, 2018
Marc H. Hedrick, MD
President and Chief Executive Officer
Cytori Therapeutics, Inc.
3020 Callan Road
San Diego, CA 92121
Re:Cytori Therapeutics, Inc.
Registration Statement on Form S-1
Filed September 21, 2018
File No. 333-227485
Dear Dr. Hedrick:
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 Caleb French at 202-551-6947 with any questions.
Sincerely,
Division of Corporation Finance
Office of Electronics and Machinery
cc: Cheston J. Larson, Esq.