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SEC Comment Letter 0000000000-26-003426 to GALECTIN THERAPEUTICS INC (GALT)

GALECTIN THERAPEUTICS INC
Date: April 6, 2026 · CIK: 0001133416 · Accession: 0000000000-26-003426

Offering / Registration Process Regulatory Compliance Financial Reporting

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File numbers found in text: 333-294782

Date
April 6, 2026
Author
Division of
Form
UPLOAD
Company
GALECTIN THERAPEUTICS INC

Letter

Re: Galectin Therapeutics Inc. Registration Statement on Form S-3 Filed March 31, 2026 File No. 333-294782 Dear Joel Lewis:

April 6, 2026

Joel Lewis Chief Executive Officer and President Galectin Therapeutics Inc. 4960 Peachtree Industrial Blvd., Suite 240 Norcross, GA 30071

This is to advise you that we have not reviewed and will not review your registration statement.

Please refer to Rules 460 and 461 regarding requests for acceleration. We remind you that the company and its management are responsible for the accuracy and adequacy of their disclosures, notwithstanding any review, comments, action or absence of action by the staff.

Please contact Alan Campbell at 202-551-4224 with any questions.

Sincerely,
Division of
Corporation Finance
Office of Life
Sciences
cc: Brian Lee, Esq.

Show Raw Text
<DOCUMENT>
<TYPE>TEXT-EXTRACT
<SEQUENCE>2
<FILENAME>filename2.txt
<TEXT>
 April 6, 2026

Joel Lewis
Chief Executive Officer and President
Galectin Therapeutics Inc.
4960 Peachtree Industrial Blvd., Suite 240
Norcross, GA 30071

 Re: Galectin Therapeutics Inc.
 Registration Statement on Form S-3
 Filed March 31, 2026
 File No. 333-294782
Dear Joel Lewis:

 This is to advise you that we have not reviewed and will not review your
registration
statement.

 Please refer to Rules 460 and 461 regarding requests for acceleration.
We remind you
that the company and its management are responsible for the accuracy and
adequacy of their
disclosures, notwithstanding any review, comments, action or absence of action
by the staff.

 Please contact Alan Campbell at 202-551-4224 with any questions.

 Sincerely,

 Division of
Corporation Finance
 Office of Life
Sciences
cc: Brian Lee, Esq.
</TEXT>
</DOCUMENT>