PLUS THERAPEUTICS, INC.
4200 Marathon Blvd.
Suite 200
Austin, TX 78756
September 8, 2021
VIA EDGAR
Division of Corporation Finance
U.S. Securities and Exchange Commission
100 F Street, N.E.
Washington, D.C. 20549
| Re: | Plus Therapeutics, Inc. |
| Registration Statement on Form S-1 (File No. 333-259325) |
| Request for Acceleration of Effective Date |
Ladies and Gentlemen:
Pursuant to Rule 461 of the General Rules and Regulations under the Securities Act of 1933, as amended, Plus Therapeutics, Inc., a Delaware corporation, hereby requests that the Securities and Exchange Commission accelerate the effective date of the above-referenced Registration Statement on Form S-1 (File No. 333-259325) and declare the Registration Statement effective as of Friday, September 10, 2021, at 5:00 p.m., Eastern time, or as soon as practicable thereafter.
Please contact the undersigned at (737) 255-7194, or Nicholas Griffin of Hogan Lovells US LLP at (713) 632-1488 with any questions. Also, please notify Mr. Griffin when this request for acceleration has been granted.
| Very truly yours, | ||
| PLUS THERAPEUTICS, INC. | ||
| By: | /s/ Andrew Sims | |
| Name: Andrew Sims | ||
| Title: Chief Financial Officer | ||
| cc: | Nicholas Griffin, Hogan Lovells US LLP |