SEC Comment Letter 0000000000-26-003426 to GALECTIN THERAPEUTICS INC (GALT)
GALECTIN THERAPEUTICS INC
Date: April 6, 2026 · CIK: 0001133416 · Accession: 0000000000-26-003426
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File numbers found in text: 333-294782
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<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>