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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

Date
May 19, 2020
Author
Chief Financial
Form
CORRESP
Company
GALECTIN THERAPEUTICS INC (GALT) (CIK 0001133416)

Letter

Re: Galectin Therapeutics Inc.

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

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

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CORRESP
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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