Cytori Therapeutics, Inc.
3020 Callan Road
San Diego, CA 92121
October 3, 2018
VIA EDGAR
Caleb French
Division of Corporation Finance
Securities and Exchange Commission
100 F Street, N.E.
Washington, D.C. 20549
Re: Cytori Therapeutics, Inc.
Registration Statement on Form S-1
Filed September 21, 2018
File No. 333-227485
Dear Mr. French:
Pursuant to Rule 461 of Regulation C of the General Rules and Regulations under the Securities Act of 1933, as amended, the undersigned, on behalf of Cytori Therapeutics, Inc., respectfully requests that the effective date of the Registration Statement on Form S-1 referred to above be accelerated so that it will become effective at 4:00 P.M. Eastern Time on October 5, 2018, or as soon as practicable thereafter. |
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If you have any questions or require additional information, please contact Cheston J. Larson, Esq. of Latham & Watkins LLP at (858) 523-5435. Thank you for your assistance and cooperation in this matter. |
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Very truly yours, |
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CYTORI THERAPEUTICS, INC. |
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By: |
/s/ Tiago M. Girão |
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Tiago M. Girão |
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Chief Financial Officer |
cc:Cheston J. Larson, Esq., Latham & Watkins LLP
Christopher G. Geissinger, Esq., Latham & Watkins LLP