SecProbe.io

CORRESP
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      Acceleration Request

    Callisto
      Pharmaceuticals, Inc.

      420
        Lexington Avenue, Suite 1609

      New
        York, New York 10170

              September 22,
                2005

      VIA
        EDGAR

      United
        States Securities

      and
        Exchange Commission

      100
        F Street, N.E.

      Washington,
        D.C. 20549

      Attention:
        Song P. Brandon, Esq.

                Re:

                Callisto
                  Pharmaceuticals, Inc.

                Registration
                  Statement on Form S-3

                File
                  No. 333-128254

      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 Friday, September 23, 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