SEC Comment Letter for PLUS THERAPEUTICS, INC. (CNSY) (CIK 0001095981) (CNSY) — Feb 8, 2019
PLUS THERAPEUTICS, INC. (CNSY) (CIK 0001095981)
Date: Feb. 8, 2019 · CIK: 0001095981 · Accession: 0000000000-19-001534
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File numbers found in text: 333-229485
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February 6, 2019
Marc Hedrick
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 February 1, 2019
File No. 333-229485
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 Michael Fay at 202-551-3812 with any questions.
Sincerely,
Division of Corporation Finance
Office of Electronics and Machinery
cc: Cheston J. Larson, Esq.