SEC Company Response from GALECTIN THERAPEUTICS INC (GALT) (CIK 0001133416) (GALT) — May 19, 2020
GALECTIN THERAPEUTICS INC (GALT) (CIK 0001133416)
Date: May 19, 2020 · CIK: 0001133416 · Accession: 0001193125-20-146100
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File numbers found in text: 333-238151
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CORRESP 1 filename1.htm CORRESP May 19, 2020 VIA EDGAR 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 File No. 333-238151 Ladies and Gentlemen: Pursuant to Rules 460 and 461 of the General Rules and Regulations under the Securities Act of 1933, as amended, Galectin Therapeutics Inc. (the “Company”) hereby requests the Securities and Exchange Commission (the “Commission”) to accelerate the effective date of the above- referenced Registration Statement and declare such Registration Statement effective as of 4:00 p.m. Eastern Time, on Thursday, May 21, 2020, or at such later time as the Company or its counsel, Dentons US LLP, may orally request via telephone call to the staff (the “Staff”) of the Commission. The Company also requests that the Commission specifically confirm such effective date and time to the Company and the undersigned. 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. Derek Swanson at (404) 527-4929 at Dentons US, LLP. Very truly yours, /s/ Jack W. Callicutt Jack W. Callicutt Chief Financial Officer