November 5, 2019
VIA EDGAR TRANSMISSION
United States Securities and Exchange Commission
Division of Corporation Finance
Office of Electronics and Machinery
100 F Street, N.E.
Washington, D.C. 20549
| Re: | Delcath Systems, Inc. |
Registration Statement on Form S-1, as amended
File No. 333-233396
Request for Acceleration of Effective Date
Ladies and Gentlemen:
Pursuant to Rule 461 promulgated under the Securities Act of 1933, as amended, Delcath Systems, Inc. (the “Company”) hereby requests acceleration of the effective date of the above-referenced Registration Statement on Form S-1 (File No. 333-233396), as amended (the “Registration Statement”), so that the Registration Statement may become effective at 5:00 p.m., New York City time, on November 7, 2019, or as soon thereafter as practicable.
The Company hereby authorizes its counsel, Michele F. Vaillant of McCarter & English, LLP to orally modify or withdraw this request for acceleration.
Once the Registration Statement has been declared effective, please orally confirm effectiveness by advising our counsel, Ms. Vaillant, at (973) 639-2011.
| Very truly yours, | ||
| DELCATH SYSTEMS, INC. | ||
| By: | /s/ Jennifer K.Simpson | |
| Name: Jennifer K. Simpson | ||
| Title: President & CEO | ||
| cc: | Barbra Keck, Chief Financial Officer, Delcath Systems, Inc. |
Michele Vaillant, Esq., McCarter & English, LLP
1633 Broadway, Suite 22C, New York, NY 10019|T: 212-489-2100|F: 212-489-2102