Re: | Cyclacel Pharmaceuticals, Inc. Registration Statement on Form S-1, as amended File Number: 333-167470 |
| 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; |
| 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 |
| the Company may not assert staff comments and the declaration of effectiveness
as a defense in any proceeding initiated by the Commission or any person under the
federal securities laws of the United States. |
Very truly yours, CYCLCAEL PHARMACEUTICALS, INC. |
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/s/ Paul McBarron | ||||
Paul McBarron | ||||
Executive Vice PresidentFinance, Chief Financial Officer and Chief Operating Officer |
cc: | Mintz, Levin, Cohn, Ferris, Glovsky and Popeo, P.C. Joel I. Papernik, Esq. |