United States securities and exchange commission logo

                          August 15, 2022

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

                                                        Re: Plus Therapeutics,
Statement on Form S-1
                                                            Filed August 9,
                                                            File No. 333-266684

       Dear Mr. Sims:

              This is to advise you that we have not reviewed and will not
review your registration

               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 Tyler
Howes at 202-551-3370 with any questions.


                          Division of Corporation Finance

                          Office of Life Sciences
       cc:                                              Andrew Strong, Esq.