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SEC Company Response from GALECTIN THERAPEUTICS INC (GALT) (CIK 0001133416) (GALT) — Apr 10, 2019

GALECTIN THERAPEUTICS INC (GALT) (CIK 0001133416)
Date: April 10, 2019 · CIK: 0001133416 · Accession: 0001193125-19-102831

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File numbers found in text: 333-230085

Date
April 10, 2019
Author
Chief Financial
Form
CORRESP
Company
GALECTIN THERAPEUTICS INC (GALT) (CIK 0001133416)

Letter

Re: Galectin Therapeutics, Inc.

April 10, 2019

U.S. Securities and Exchange Commission

Division of Corporation Finance

100 F Street, N.E.

Washington, D.C. 20549-0405

Registration Statement on Form S-3/A

File No. 333-230085

Ladies and Gentlemen:

Reference is made to our letter, filed as correspondence via EDGAR on April 10, 2019, in which we, Galectin Therapeutics, Inc., (the “Company”) requested, pursuant to Rules 460 and 461 under the Securities Act of 1933, as amended, that the above-referenced registration statement be accelerated to 3:00 p.m., Eastern Time, on Wednesday, April 10, 2019, or as soon thereafter as practicable.

We are no longer requesting that such Registration Statement be declared effective at such time and we hereby formally withdraw our request for acceleration of the effective date.

Very truly yours,
/s/ Jack W. Callicutt

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CORRESP
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CORRESP

 April 10, 2019

U.S. Securities and Exchange Commission

 Division of Corporation
Finance

 100 F Street, N.E.

 Washington, D.C. 20549-0405

Re:
 Galectin Therapeutics, Inc.

 Registration Statement on Form S-3/A

 File No. 333-230085

Ladies and Gentlemen:

 Reference is made to our
letter, filed as correspondence via EDGAR on April 10, 2019, in which we, Galectin Therapeutics, Inc., (the “Company”) requested, pursuant to Rules 460 and 461 under the Securities Act of 1933, as amended, that the above-referenced
registration statement be accelerated to 3:00 p.m., Eastern Time, on Wednesday, April 10, 2019, or as soon thereafter as practicable.

We are no longer requesting that such Registration Statement be declared effective at such time and we hereby formally withdraw our request
for acceleration of the effective date.

Very truly yours,

/s/ Jack W. Callicutt

 Jack W. Callicutt

 Chief Financial
Officer