PLUS THERAPEUTICS, INC.
4200 Marathon Blvd.
Suite 200
Austin, TX 78756
August 16, 2023
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. 333-273823) |
| 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. 333-273823) and declare the Registration Statement effective as of Friday, August 18, 2023, at 5:00 p.m., Eastern time, or as soon as practicable thereafter.
Please contact the undersigned at (210) 974-6913, or David Will of Hogan Lovells US LLP at (212) 918-3785 with any questions. Also, please notify Mr. Will 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: | David Will, Hogan Lovells US LLP |