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SEC Company Response from PLUS THERAPEUTICS, INC. (CNSY) (CIK 0001095981) (CNSY) — Oct 3, 2018

PLUS THERAPEUTICS, INC. (CNSY) (CIK 0001095981)
Date: Oct. 3, 2018 · CIK: 0001095981 · Accession: 0001564590-18-023893

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File numbers found in text: 333-227485

Date
October 3, 2018
Author
Tiago M. Girão
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 September 21, 2018 File No. 333-227485

Dear Mr. French:

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 4:00 P.M. Eastern Time on October 5, 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.DOCX.htm

Cytori Therapeutics, Inc.

3020 Callan Road

San Diego, CA 92121

October 3, 2018

VIA EDGAR

Caleb French

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 September 21, 2018

File No. 333-227485

Dear Mr. French:

        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 4:00 P.M. Eastern Time on October 5, 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 M. Girão

Tiago M. Girão

Chief Financial Officer

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

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