CESCA THERAPEUTICS INC.
2711 Citrus Road
Rancho Cordova, CA 95742
May 28, 2019
VIA EDGAR
United States Securities and Exchange Commission
Division of Corporation Finance
100 F Street, N.E.
Washington, D.C. 20549
Attention: Timothy Buchmiller
| Re: | Cesca Therapeutics Inc. |
| | Registration Statement on Form S-3 (Registration No. 333-231526) |
Ladies and Gentlemen:
Pursuant to Rule 461 under the Securities Act of 1933, as amended, the undersigned registrant, Cesca Therapeutics Inc., hereby requests that the above-referenced Registration Statement be declared effective at 4:00 p.m., Eastern Time, on May 30, 2019, or as soon as practicable thereafter.
| Very truly yours, | |
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| CESCA THERAPEUTICS INC. | |
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| By: | /s/ Chris Xu | |
| | Chris Xu, | |
| | Chief Executive Officer | |