cytx-corresp.DOCX.htm

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.

 

        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.

 

 

 

 

 

 

 

Very truly yours,

 

CYTORI THERAPEUTICS, INC.

 

 

By:   

/s/ Tiago M. Girão

 

Tiago M. Girão

 

Chief Financial Officer

 

 

 

cc:Cheston J. Larson, Esq., Latham & Watkins LLP

Christopher G. Geissinger, Esq., Latham & Watkins LLP