Delcath Systems, Inc.
1633 Broadway, Suite 22C
New York, NY 10019
September 25, 2018
VIA EDGAR
U.S. Securities and Exchange Commission Division of Corporation Finance
100 F Street N.E.
Washington, D.C. 20549
| Attention | Dan Morris, Esq. Tim Buchmiller, Esq. | |||
| Re: | Delcath Systems, Inc. Registration Statement on Form S-1 File No. 333-226852 | |||
| REQUEST FOR ACCELERATION OF EFFECTIVENESS |
Gentlemen:
Pursuant to Rule 461 promulgated under the Securities Act of 1933, as amended, Delcath Systems, Inc. (the “Registrant”) hereby respectfully requests acceleration of the effective date of its Registration Statement on Form S-1 (File No. 333-226852), as amended (the “Registration Statement”), so that it may become effective at 5:00 p.m. Eastern Time on September 26, 2018, or as soon as practicable thereafter.
The Registrant hereby authorizes Jolie Kahn, Esq., to orally modify or withdraw this request for acceleration.
We respectfully request that we be notified of such effectiveness by a telephone call to Ms. Kahn at (516) 222-2230.
Very truly yours,
DELCATH SYSTEMS, INC.
/s/ Barbra Keck
Barbra Keck
Chief Financial Officer
