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SEC Comment Letter for SELLAS Life Sciences Group, Inc. (SLS) (CIK 0001390478) (SLS) — May 29, 2019

SELLAS Life Sciences Group, Inc. (SLS) (CIK 0001390478)
Date: May 29, 2019 · CIK: 0001390478 · Accession: 0000000000-19-009082

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File numbers found in text: 333-231723

Date
May 29, 2019
Author
Angelos Stergiou
Form
UPLOAD
Company
SELLAS Life Sciences Group, Inc. (SLS) (CIK 0001390478)

Letter

May 29, 2019 Angelos Stergiou Chief Executive Officer SELLAS Life Sciences Group, Inc. 15 West 38th St., 10th Floor New York, NY 10018 Re:SELLAS Life Sciences Group, Inc. Registration Statement on Form S-1 Filed May 23, 2019 File No. 333-231723 Dear Dr. Stergiou: This is to advise you that we have not reviewed and will not review your registration statement. Please refer to Rules 460 and 461 regarding requests for acceleration. We remind you that the company and its management are responsible for the accuracy and adequacy of their disclosures, notwithstanding any review, comments, action or absence of action by the staff. Please contact Sonia Bednarowski at 202-551-3666 with any questions. Sincerely, Division of Corporation Finance Office of Healthcare & Insurance

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May 29, 2019
Angelos Stergiou
Chief Executive Officer
SELLAS Life Sciences Group, Inc.
15 West 38th St., 10th Floor
New York, NY 10018
Re:SELLAS Life Sciences Group, Inc.
Registration Statement on Form S-1
Filed May 23, 2019
File No. 333-231723
Dear Dr. Stergiou:
            This is to advise you that we have not reviewed and will not review your registration
statement.
            Please refer to Rules 460 and 461 regarding requests for acceleration.  We remind you
that the company and its management are responsible for the accuracy and adequacy of their
disclosures, notwithstanding any review, comments, action or absence of action by the staff.
            Please contact Sonia Bednarowski at 202-551-3666 with any questions.
Sincerely,
Division of Corporation Finance
Office of Healthcare & Insurance