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SEC Company Response from PLUS THERAPEUTICS, INC. (CNSY) (CIK 0001095981) (CNSY) — Apr 9, 2018

PLUS THERAPEUTICS, INC. (CNSY) (CIK 0001095981)
Date: April 9, 2018 · CIK: 0001095981 · Accession: 0001564590-18-007861

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File numbers found in text: 333-217988

Date
April 9, 2018
Author
Not clearly detected
Form
CORRESP
Company
PLUS THERAPEUTICS, INC. (CNSY) (CIK 0001095981)

Letter

VIA EDGAR Division of Corporation Finance Office of Healthcare & Insurance Securities and Exchange Commission 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 April 10, 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.

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CORRESP
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cytx-corresp.htm

Cytori Therapeutics, Inc.

3020 Callan Road

San Diego, CA 92121

April 9, 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 April 10, 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