Correspondence 0001493152-22-032839 from CytoMed Therapeutics Ltd (GDTC)
CytoMed Therapeutics Ltd
Date: Nov. 18, 2022 · CIK: 0001873093 · Accession: 0001493152-22-032839
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CytoMed
Therapeutics Pte. Ltd.
1
Commonwealth Lane
#08-22
Singapore
149544
+65
6250 7738
VIA
EDGAR
November
18, 2022
U.S.
Securities & Exchange Commission
Division
of Corporation Finance
Office
of Life Sciences
100
F Street, NE
Washington,
D.C. 20549
Attn:
Tracie Mariner
Re:
CytoMed
Therapeutics Pte. Ltd.
Amendment No. 3 to Draft
Registration Statement on Form F-1
Submitted September
30, 2022
CIK No. 0001873093
Dear
Ms. Mariner:
CytoMed
Therapeutics Pte. Ltd. (the “Company,” “we,” “our” or “us”)
hereby transmits our response to the comment letter received from the staff (the “Staff,” “you”
or “your”) of the U.S. Securities and Exchange Commission (the “Commission”), on October 19, 2022,
regarding Amendment No. 3 to Draft Registration Statement on Form F-1 submitted to the Commission on September 30, 2022. For your convenience,
we have repeated below your comments in bold, and have followed each comment with our response. Concurrently with the transmission
of this letter, we are publicly filing with the Commission the Company’s Registration Statement on Form F-1 (the “Registration Statement”), which reflects our responses to the Staff’s comments and other updates.
Amendment
No. 3 to Draft Registration Statement on Form F-1 Submitted September 30, 2022
Business
Overview,
page 89
1.
We
note the revisions in timing to your product candidate pipeline. Revise the associated disclosure to clarify your plans with respect
to the revised timetables.
Response:
The Company respectfully acknowledges the Staff’s comment and has revised pages 21, 89, 95, 96, 107, 112 and 122 of its
Registration Statement.
We
thank you for your review of the foregoing. If you have further comments, please feel free to contact to our counsel, Richard I. Anslow,
Esq., at ranslow@egsllp.com or by telephone at (212) 370-1300.
Sincerely,
/s/ Chee
Kong CHOO
Chee Kong CHOO
Director and Chairman
cc:
Richard I. Anslow, Esq.
Ellenoff Grossman & Schole LLP