SEC Company Response from PLUS THERAPEUTICS, INC. (CNSY) (CIK 0001095981) (CNSY) — Mar 22, 2018
PLUS THERAPEUTICS, INC. (CNSY) (CIK 0001095981)
Date: March 22, 2018 · CIK: 0001095981 · Accession: 0001564590-18-006562
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File numbers found in text: 333-217988
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CORRESP 1 filename1.htm cytx-corresp.htm Cytori Therapeutics, Inc. 3020 Callan Road San Diego, CA 92121 March 22, 2018 VIA EDGAR Tim Buchmiller Division of Corporation Finance Office of Healthcare & Insurance Securities and Exchange Commission 100 F Street, N.E. Washington, D.C. 20549 Re: Cytori Therapeutics, Inc. Registration Statement on Form S-3 Filed May 12, 2017 File No. 333-217988 Dear Mr. Buchmiller: 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-3 referred to above be accelerated so that it will become effective at 5:00 P.M. Eastern Time on March 26, 2018, 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 Girao Tiago Girao VP Finance and Chief Financial Officer cc: Cheston J. Larson, Esq., Latham & Watkins LLP Christopher G. Geissinger, Esq., Latham & Watkins LLP US-DOCS\99874553.2