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      Acceleration Request

    Callisto
      Pharmaceuticals, Inc.

    420
      Lexington Avenue, Suite 1609

    New
      York, New York 10170

    June
      24,
      2005

    VIA
      FACSIMILE AND EDGAR

    United
      States Securities

    and
      Exchange Commission

    450
      Fifth
      Street, N.W.

    Washington,
      D.C. 20549

    Attention:
      Zafar Hasan, Esq.

              Re:

              Callisto
                Pharmaceuticals, Inc.

              Registration
                Statement on Form S-3

              Amendment
                No. 1 to Form S-3

              File
                No. 333-123863

    Ladies
      and Gentlemen:

    Pursuant
      to Rule 461 of the General Rules and Regulations under the Securities Act of
      1933, as amended (the “Act”), Callisto Pharmaceuticals, Inc. (the “Company”)
      respectfully requests that the effective date of the registration statement
      referred to above be accelerated so that it will become effective at 9:00 a.m.,
      Eastern Daylight Time, on Wednesday, June 29, 2005, or as soon thereafter as
      possible. The Company acknowledges that: 1) should the Commission or the staff,
      acting pursuant to delegated authority, declare the filing effective, it does
      not foreclose the Commission from taking any action with respect to the filing;
      2) the action of the Commission or the staff, acting pursuant to delegated
      authority, in declaring the filing effective, does not relieve the Company
      from
      its full responsibility for the adequacy and accuracy of the disclosure in
      the
      filing; and 3) the Company may not assert this action as defense in any
      proceeding initiated by the Commission or any person under the federal
      securities laws of the United States.

              CALLISTO
                PHARMACEUTICALS, INC.

            By:
            /s/
              Gary S. Jacob

              Name:
                Gary S. Jacob

              Title:
                Chief Executive Officer