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                          September 8, 2021

       Andrew Sims
       Chief Financial Officer
       Plus Therapeutics, Inc.
       4200 Marathon Blvd., Suite 200
       Austin, TX 78756

                                                        Re: Plus Therapeutics,
Inc.
                                                            Registration
Statement on Form S-1
                                                            Filed September 3,
2021
                                                            File No. 333-259325

       Dear Mr. Sims:

              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 David
Gessert at 202-551-2326 with any questions.




                          Sincerely,


                          Division of Corporation Finance

                          Office of Life Sciences