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                          December 21, 2021

       Raj Mehra
       Chief Executive Officer
       Seelos Therapeutics, Inc.
       300 Park Avenue, 2nd Floor
       New York, NY 10022

                                                        Re: SEELOS
THERAPEUTICS, INC.
                                                            Registration
Statement on Form S-3
                                                            Filed December 13,
2021
                                                            File No. 333-261621

       Dear Dr. 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 Jordan
Nimitz at 202-551-5831 with any questions.




                          Sincerely,


                          Division of Corporation Finance

                          Office of Life Sciences