CESCA THERAPEUTICS INC.
2711 Citrus Road
Rancho Cordova, California 95742
May 16, 2018
VIA EDGAR
United States Securities and Exchange Commission
Division of Corporation Finance
100 F Street, NE
Washington, D.C. 20549
Attention: Ms. Heather Percival
Re: | Cesca Therapeutics Inc. |
Registration Statement on Form S-1 (Registration No. 333-224185) |
Ladies and Gentlemen:
Pursuant to Rule 461 under the Securities Act of 1933, as amended, the undersigned registrant, Cesca Therapeutics Inc. (the “Registrant”), hereby requests acceleration of effectiveness of its above-referenced Registration Statement to 11:00 A.M., Eastern time, on May 16, 2018, or as soon as practicable thereafter. The Registrant respectfully requests that you notify Mr. Curt Creely of Foley & Lardner LLP of such effectiveness by a telephone call to (813) 225-4122.
Very truly yours,
Cesca Therapeutics Inc. | |
| By: /s/ Vivian Liu | |
Vivian Liu Chief Operating Officer |
