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SEC Company Response from GALECTIN THERAPEUTICS INC (GALT) (CIK 0001133416) (GALT) — Oct 8, 2010

GALECTIN THERAPEUTICS INC (GALT) (CIK 0001133416)
Date: Oct. 8, 2010 · CIK: 0001133416 · Accession: 0001193125-10-226344

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File numbers found in text: 001-31791

Date
October 8, 2010
Author
/s/ Anthony Squeglia
Form
CORRESP
Company
GALECTIN THERAPEUTICS INC (GALT) (CIK 0001133416)

Letter

Via EDGAR Securities and Exchange Commission Division of Corporation Finance Attention: Tabatha Akins, Staff Accountant Re: Pro-Pharmaceuticals, Inc. Form 8-K Filed September 30, 2010 File No. 001-31791

Dear Ms Akins:

In response to your request in your comment letter, dated October 1, 2010, with respect to Pro-Pharmaceuticals, Inc. (the “Company” or “we”) Form 8-K Current Report, which was filed on September 30, 2010, and the Company’s response to your comment letter, dated October 6th, 2010, we acknowledge that:

•

The Company is responsible for the adequacy and accuracy of the disclosure in the filing;

•

Staff comment or changes to disclosure in response to staff comments do not foreclose the Commission from taking any action with respect to the filing; and

•

The “Company” may not assert staff comment as a defense in any proceeding initiated by the Commission or any person under the federal securities laws of the United States.

If you have any questions, please do not hesitate to contact me at (617) 559-0033 or on my cell at (603) 512-6593.

Sincerely,
/s/ Anthony Squeglia

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CORRESP
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Response Letter

 Pro-Pharmaceuticals, Inc.

7 Wells Avenue

Newton, Massachusetts 02459

 Via
EDGAR

 October 8, 2010

Securities and Exchange Commission

 Division of
Corporation Finance

 100 F Street, N.E.

Washington, D.C. 20549-4628 U.S.A.

 Attention:
Tabatha Akins, Staff Accountant

Re:
Pro-Pharmaceuticals, Inc.

Form 8-K

Filed September 30, 2010

File No. 001-31791

 Dear Ms Akins:

 In response to your request in your comment letter, dated October 1, 2010, with respect to
Pro-Pharmaceuticals, Inc. (the “Company” or “we”) Form 8-K Current Report, which was filed on September 30, 2010, and the Company’s response to your comment letter, dated
October 6th, 2010, we acknowledge that:

•

 The Company is responsible for the adequacy and accuracy of the disclosure in the filing;

•

 Staff comment or changes to disclosure in response to staff comments do not foreclose the Commission from taking any action with respect to the filing;
and

•

 The “Company” may not assert staff comment as a defense in any proceeding initiated by the Commission or any person under the federal
securities laws of the United States.

 If you have any questions, please do not hesitate to contact me at
(617) 559-0033 or on my cell at (603) 512-6593.

 Sincerely,

/s/ Anthony Squeglia

Chief Financial Officer