SEC Comment Letter for Cyclacel Pharmaceuticals, Inc. (BGMS, BGMSP) (CIK 0001130166) (BGMS) — May 25, 2010
Cyclacel Pharmaceuticals, Inc. (BGMS, BGMSP) (CIK 0001130166)
Date: May 25, 2010 · CIK: 0001130166 · Accession: 0000000000-10-028790
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File numbers found in text: 000-50626
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Via Facsimile and U.S. Mail
Mail Stop 4720
May 24, 2010
Cyclacel Pharmaceuticals, Inc.
Paul McBarron
Executive Vice President —Finance, Chief Financial
Officer and Chief Operating Officer
200 Connell Drive
Suite 1500
Berkeley Heights, NJ 07922
Re: Cyclacel Pharmaceuticals, Inc.
Item 4.02 Form 8 -K
Filed May 13, 2010
File No. 000-50626
Dear Mr. McBarron :
We have completed our review of your Form 8-K and have no further comments
at this time.
Sincerely,
Tabatha A kins
Staff Accountant