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                          June 14, 2024

       Marc H. Hedrick, M.D.
       Chief Executive Officer
       Plus Therapeutics, Inc.
       4200 Marathon Blvd., Suite 200
       Austin, TX 78756

                                                        Re: Plus Therapeutics,
Inc.
                                                            Registration
Statement on Form S-1
                                                            Filed June 7, 2024
                                                            File No. 333-280061

       Dear Marc H. Hedrick:

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




                          Sincerely,


                          Division of Corporation Finance

                          Office of Life Sciences
       cc:                                              Andrew L. Strong, Esq.