Celsion Corporation
10220-L Old Columbia Road
Columbia, Maryland 21046
April 12, 2005
By Way of EDGAR
U.S. Securities and Exchange Commission
450 5th Street, NW
Washington, DC 20549
| Re: | Celsion Corporation (File No. 000-14242)— |
| Amended Annual Report on Form 10-K/A |
| for the Fiscal Year Ended December 31, 2004 |
Ladies and Gentlemen:
Attached for filing on behalf of Celsion Corporation, please find its Amended Annual Report on Form 10-K/A for the Fiscal Year Ended December 31, 2004, including the exhibits thereto. This Amended Annual Report contains management’s annual report on internal control over financial reporting, and the report of independent registered public accounting firm relating to the Company’s assessment of internal control over financial reporting and the effectiveness of internal control over financial reporting, and a currently dated consent of the Company’s independent accountants.
Should you have any questions regarding this filing, please do not hesitate to telephone me or, in my absence, Anthony Deasey, Celsion’s Chief Financial Officer, at the number set forth above.
Very truly yours, |
/s/ Anita J. Finkelstein |
| Anita J. Finkelstein |
Attachment
| cc: | Mr. Anthony P. Deasey |
