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Correspondence 0001104659-26-060215 from Traws Pharma, Inc. (TRAW) (CIK 0001130598) (TRAW)

Traws Pharma, Inc. (TRAW) (CIK 0001130598)
Date: May 13, 2026 · CIK: 0001130598 · Accession: 0001104659-26-060215

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File numbers found in text: 333-295727

Date
May 13, 2026
Author
Charles Parker
Form
CORRESP
Company
Traws Pharma, Inc. (TRAW) (CIK 0001130598)

Letter

Traws Pharma, Inc.

12 Penns Trail

Newtown, PA 18940 (267) 759-3680

May 13, 2026

VIA EDGAR

United States Securities and Exchange Commission

Division of Corporation Finance

100 F Street N.E.

Washington, D.C. 20549

Re: Traws Pharma, Inc.

Registration Statement on Form S-3

Filed May 8, 2026

File No. 333-295727

REQUEST FOR ACCELERATION OF EFFECTIVENESS

Ladies and Gentleman:

Pursuant to Rule 461 under the Securities Act of 1933, as amended (the "Securities Act"), Traws Pharma, Inc., a Delaware corporation (the "Registrant"), hereby respectfully requests that the United States Securities and Exchange Commission (the "Commission") take appropriate action to cause the above-referenced Registration Statement on Form S-3 (File No. 333-295727) to become effective on Friday, May 15, 2026, at 4:00 p.m., Eastern Time, or as soon thereafter as is practicable.

The Registrant understands that the Commission will consider this request as a confirmation by the Registrant that it is aware of its responsibilities under the federal securities laws as they relate to the issuance of the securities covered by the Registration Statement.

The Registrant hereby authorizes its counsel, Christopher L. Tinen, Esq. of Snell & Wilmer L.L.P., to orally modify or withdraw this request for acceleration. Please contact Mr. Tinen at (858) 910-4809 with any questions you may have concerning this request, and please notify him when this request for acceleration has been granted.

Very Truly Yours,
Traws Pharma, Inc.

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CORRESP
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 filename1.htm

 Traws Pharma, Inc.

 12 Penns Trail

 Newtown, PA 18940
(267) 759-3680

 May 13, 2026

 VIA EDGAR

 United States Securities and Exchange Commission

 Division of Corporation Finance

 100 F Street N.E.

 Washington, D.C. 20549

 Re:
 Traws Pharma, Inc.

 Registration Statement on Form S-3

 Filed May 8, 2026

 File No. 333-295727

 REQUEST FOR ACCELERATION OF EFFECTIVENESS

 Ladies and Gentleman:

 Pursuant to Rule 461 under
the Securities Act of 1933, as amended (the "Securities Act"), Traws Pharma, Inc., a Delaware corporation (the "Registrant"),
hereby respectfully requests that the United States Securities and Exchange Commission (the "Commission") take appropriate
action to cause the above-referenced Registration Statement on Form S-3 (File No. 333-295727) to become effective on Friday, May 15, 2026,
at 4:00 p.m., Eastern Time, or as soon thereafter as is practicable.

 The Registrant understands
that the Commission will consider this request as a confirmation by the Registrant that it is aware of its responsibilities under the
federal securities laws as they relate to the issuance of the securities covered by the Registration Statement.

 The Registrant hereby authorizes
its counsel, Christopher L. Tinen, Esq. of Snell & Wilmer L.L.P., to orally modify or withdraw this request for acceleration. Please
contact Mr. Tinen at (858) 910-4809 with any questions you may have concerning this request, and please notify him when this request for
acceleration has been granted.

 Very Truly Yours,

 Traws Pharma, Inc.

 By:
 /s/ Charles Parker

 Name: Charles Parker

 Title: Chief Financial Officer