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SEC Company Response from GALECTIN THERAPEUTICS INC (GALT) (CIK 0001133416) (GALT) — Aug 20, 2019

GALECTIN THERAPEUTICS INC (GALT) (CIK 0001133416)
Date: Aug. 20, 2019 · CIK: 0001133416 · Accession: 0001193125-19-224832

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File numbers found in text: 333-233193

Date
August 22, 2019
Author
/s/ Jack W. Callicutt.
Form
CORRESP
Company
GALECTIN THERAPEUTICS INC (GALT) (CIK 0001133416)

Letter

Re: Galectin Therapeutics, Inc.

VIA EDGAR

August 20,

Securities and Exchange Commission

Division of Corporation Finance

100 F. Street, N.E.

Washington, D.C.

Registration on Form S-3

File No. 333-233193

Ladies and Gentlemen:

In accordance with Rules 460 and 461 under the Securities Act of 1933, as amended, the undersigned respectfully requests that the effective date of the above-referenced Registration Statement be accelerated so that the same will become effective at 9:00 AM on August 22, 2019, or as soon thereafter as is practicable.

If you have any further comments or require any further information or if any questions should arise in connection with this submission, please call Mr. Robert Tritt at (404) 527-8130 or Mr. Brian Lee at (212) 768-6926 at Dentons US, LLP.

Sincerely,
/s/ Jack W. Callicutt.

Show Raw Text
CORRESP
1
filename1.htm

CORRESP

 VIA EDGAR

 August 20,
2019

 Securities and Exchange Commission

 Division of
Corporation Finance

 100 F. Street, N.E.

 Washington, D.C.
20549

Re:
 Galectin Therapeutics, Inc.

Registration on Form S-3

File No. 333-233193

Ladies and Gentlemen:

 In
accordance with Rules 460 and 461 under the Securities Act of 1933, as amended, the undersigned respectfully requests that the effective date of the above-referenced Registration Statement be accelerated so that the same will become effective at
9:00 AM on August 22, 2019, or as soon thereafter as is practicable.

 If you have any further comments or require any further
information or if any questions should arise in connection with this submission, please call Mr. Robert Tritt at (404) 527-8130 or Mr. Brian Lee at (212)
768-6926 at Dentons US, LLP.

Sincerely,

 /s/ Jack W. Callicutt.

Jack W. Callicutt

Chief Financial Officer