Cytori Therapeutics, Inc.
3020 Callan Road
San Diego, CA 92121
November 1, 2017
VIA EDGAR
Tom Jones
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 August 14, 2017
File No. 333-219967
Dear Mr. Jones:
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 5:00 P.M. Eastern Time on November 2, 2017, 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