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SEC Company Response from PLUS THERAPEUTICS, INC. (CNSY) (CIK 0001095981) (CNSY) — Nov 1, 2017

PLUS THERAPEUTICS, INC. (CNSY) (CIK 0001095981)
Date: Nov. 1, 2017 · CIK: 0001095981 · Accession: 0001564590-17-020860

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File numbers found in text: 333-219967

Date
November 1, 2017
Author
Not clearly detected
Form
CORRESP
Company
PLUS THERAPEUTICS, INC. (CNSY) (CIK 0001095981)

Letter

VIA EDGAR Division of Corporation Finance Securities and Exchange Commission Re: Cytori Therapeutics, Inc. Registration Statement on Form S-1 Filed August 14, 2017 File No. 333-219967

Dear Mr. Jones:

Pursuant to Rule 461 of Regulation C of the General Rules and Regulations under the Securities Act of 1933, as amended, the undersigned, on behalf of Cytori Therapeutics, Inc., respectfully requests that the effective date of the Registration Statement on Form S-1 referred to above be accelerated so that it will become effective at 5:00 P.M. Eastern Time on November 2, 2017, or as soon as practicable thereafter.

If you have any questions or require additional information, please contact Cheston J. Larson, Esq. of Latham & Watkins LLP at (858) 523-5435. Thank you for your assistance and cooperation in this matter.

Very truly yours,
CYTORI THERAPEUTICS, INC.

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CORRESP
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filename1.htm

cytx-corresp.htm

Cytori Therapeutics, Inc.

3020 Callan Road

San Diego, CA 92121

November 1, 2017

VIA EDGAR

Tom Jones

Division of Corporation Finance

Securities and Exchange Commission

100 F Street, N.E.

Washington, D.C. 20549

Re:     Cytori Therapeutics, Inc.

Registration Statement on Form S-1

Filed August 14, 2017

File No. 333-219967

Dear Mr. Jones:

Pursuant to Rule 461 of Regulation C of the General Rules and Regulations under the Securities Act of 1933, as amended, the undersigned, on behalf of Cytori Therapeutics, Inc., respectfully requests that the effective date of the Registration Statement on Form S-1 referred to above be accelerated so that it will become effective at 5:00 P.M. Eastern Time on November 2, 2017, or as soon as practicable thereafter.

If you have any questions or require additional information, please contact Cheston J. Larson, Esq. of Latham & Watkins LLP at (858) 523-5435.  Thank you for your assistance and cooperation in this matter.

Very truly yours,

CYTORI THERAPEUTICS, INC.

By: /s/ Tiago M. Girão

Tiago M. Girão

Chief Financial Officer

cc:Cheston J. Larson, Esq., Latham & Watkins LLP

Christopher G. Geissinger, Esq., Latham & Watkins LLP