November 26, 2019

Raj Mehra, Ph.D.
Chief Executive Officer
Seelos Therapeutics, Inc.
300 Park Avenue, 12th Floor
New York, NY 10022

       Re: Seelos Therapeutics, Inc.
           Registration Statement on Form S-1
           Filed November 21, 2019
           File No. 333-234812

Dear Mr. Mehra:

       This is to advise you that we have not reviewed and will not review your
registration
statement.

        Please refer to Rules 460 and 461 regarding requests for acceleration.
We remind you
that the company and its management are responsible for the accuracy and
adequacy of their
disclosures, notwithstanding any review, comments, action or absence of action
by the staff.

       Please contact Ada D. Sarmento at 202-551-3798 with any questions.



                                                            Sincerely,

                                                            Division of
Corporation Finance
                                                            Office of Life
Sciences
cc:    Jeffrey T. Hartlin, Esq.