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SEC Company Response from GALECTIN THERAPEUTICS INC (GALT) (CIK 0001133416) (GALT) — Apr 25, 2011

GALECTIN THERAPEUTICS INC (GALT) (CIK 0001133416)
Date: April 25, 2011 · CIK: 0001133416 · Accession: 0001193125-11-108055

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File numbers found in text: 333-172849

Date
April 25, 2010
Author
By: /s/ Anthony D.
Form
CORRESP
Company
GALECTIN THERAPEUTICS INC (GALT) (CIK 0001133416)

Letter

Securities and Exchange Commission Division of Corporation Finance Re: Pro-Pharmaceuticals, Inc. Registration Statement on Form S-3 Filed March 16, 2011 File No. 333-172849

Dear Mr. Gomez Abero:

Pursuant to Rule 461 under the Securities Act of 1933, the undersigned registrant (the “Registrant”) hereby respectfully requests that the above-referenced Registration Statement on Form S-3 be declared effective at 3:00 p.m. (Washington, D.C. time) on Monday, May 2, 2011, or as soon as practicable thereafter. The Registrant is aware of its obligations under the Securities Act of 1933, as amended, and the Securities Exchange Act of 1934, as amended.

In connection with the Registrant’s request for acceleration of effectiveness of the above-referenced Registration Statement on Form S-3, the Registrant acknowledges that:

•

should the Securities and Exchange Commission (the “SEC”) or the staff, acting pursuant to delegated authority, declare the filing effective, it does not foreclose the SEC from taking any action with respect to the filing;

•

the action of the SEC or the staff, acting pursuant to delegated authority, in declaring the filing effective, does not relieve the Registrant from its full responsibility for the adequacy and accuracy of the disclosure in the filing; and

•

the Registrant may not assert the declaration of effectiveness as a defense in any proceeding initiated by the SEC or any person under the federal securities laws of the United States.

If you have any questions regarding this request, please contact the undersigned at (617) 559-0033 or Jonathan C. Guest of McCarter & English LLP at (617) 449-6598.

Sincerely,
PRO-PHARMACEUTICALS, INC.

Show Raw Text
CORRESP
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filename1.htm

SEC Letter

 PRO-PHARMACEUTICALS, INC.

7 Wells Avenue

 Newton, Massachusetts 02459

 April 25, 2010

By EDGAR

 Sebastian Gomez Abero

 Securities and Exchange Commission

Division of Corporation Finance

 100 F Street,
N.E.

 Washington, D.C. 20549

Re:
Pro-Pharmaceuticals, Inc.

Registration Statement on Form S-3

 Filed March 16, 2011

 File No. 333-172849

Dear Mr. Gomez Abero:

Pursuant to Rule 461 under the Securities Act of 1933, the undersigned registrant (the “Registrant”) hereby respectfully
requests that the above-referenced Registration Statement on Form S-3 be declared effective at 3:00 p.m. (Washington, D.C. time) on Monday, May 2, 2011, or as soon as practicable thereafter. The Registrant is aware of its
obligations under the Securities Act of 1933, as amended, and the Securities Exchange Act of 1934, as amended.

 In connection
with the Registrant’s request for acceleration of effectiveness of the above-referenced Registration Statement on Form S-3, the Registrant acknowledges that:

•

 should the Securities and Exchange Commission (the “SEC”) or the staff, acting pursuant to delegated authority, declare the filing effective,
it does not foreclose the SEC from taking any action with respect to the filing;

•

 the action of the SEC or the staff, acting pursuant to delegated authority, in declaring the filing effective, does not relieve the Registrant from its
full responsibility for the adequacy and accuracy of the disclosure in the filing; and

•

 the Registrant may not assert the declaration of effectiveness as a defense in any proceeding initiated by the SEC or any person under the federal
securities laws of the United States.

 If you have any questions regarding this request, please contact the
undersigned at (617) 559-0033 or Jonathan C. Guest of McCarter & English LLP at (617) 449-6598.

 Sincerely,

 PRO-PHARMACEUTICALS, INC.

By:  /s/  Anthony D.
Squeglia

 Name: Anthony D. Squeglia

 Title: Chief Financial Officer