-----BEGIN PRIVACY-ENHANCED MESSAGE-----
Proc-Type: 2001,MIC-CLEAR
Originator-Name: webmaster@www.sec.gov
Originator-Key-Asymmetric:
 MFgwCgYEVQgBAQICAf8DSgAwRwJAW2sNKK9AVtBzYZmr6aGjlWyK3XmZv3dTINen
 TWSM7vrzLADbmYQaionwg5sDW3P6oaM5D3tdezXMm7z1T+B+twIDAQAB
MIC-Info: RSA-MD5,RSA,
 IpCkISbPh+FsAN6erWAVUUMjsNpPHCgtKv2Ycb5smXt3e3+OwyMHcOD6R/ra9sWa
 aUuEG0cZS6lke34X9eIEZw==

<SEC-DOCUMENT>0000950123-10-057560.txt : 20100806
<SEC-HEADER>0000950123-10-057560.hdr.sgml : 20100806
<ACCEPTANCE-DATETIME>20100611153446
<PRIVATE-TO-PUBLIC>
ACCESSION NUMBER:		0000950123-10-057560
CONFORMED SUBMISSION TYPE:	CORRESP
PUBLIC DOCUMENT COUNT:		2
FILED AS OF DATE:		20100611

FILER:

	COMPANY DATA:	
		COMPANY CONFORMED NAME:			Cyclacel Pharmaceuticals, Inc.
		CENTRAL INDEX KEY:			0001130166
		STANDARD INDUSTRIAL CLASSIFICATION:	PHARMACEUTICAL PREPARATIONS [2834]
		IRS NUMBER:				911766850
		STATE OF INCORPORATION:			DE
		FISCAL YEAR END:			1231

	FILING VALUES:
		FORM TYPE:		CORRESP

	BUSINESS ADDRESS:	
		STREET 1:		200 CONNELL DRIVE
		STREET 2:		SUITE 1500
		CITY:			BERKELEY HEIGHTS
		STATE:			NJ
		ZIP:			07922
		BUSINESS PHONE:		908-517-7330

	MAIL ADDRESS:	
		STREET 1:		200 CONNELL DRIVE
		STREET 2:		SUITE 1500
		CITY:			BERKELEY HEIGHTS
		STATE:			NJ
		ZIP:			07922

	FORMER COMPANY:	
		FORMER CONFORMED NAME:	XCYTE THERAPIES INC
		DATE OF NAME CHANGE:	20001218
</SEC-HEADER>
<DOCUMENT>
<TYPE>CORRESP
<SEQUENCE>1
<FILENAME>filename1.htm
<TEXT>
<HTML>
<HEAD>
<TITLE>Correspondence</TITLE>
</HEAD>
<BODY bgcolor="#FFFFFF">
<!-- PAGEBREAK -->
<DIV style="font-family: 'Times New Roman',Times,serif; margin-left: .25in; width: 7.20in">
<DIV align="center">
<TABLE style="font-size: 10pt" cellspacing="0" border="0" cellpadding="0" width="100%">
<!-- Begin Table Head --><TR valign="bottom">
    <TD width="48%">&nbsp;</TD>
    <TD width="4%">&nbsp;</TD>
    <TD width="48%">&nbsp;</TD>
</TR>

<!-- End Table Head -->
<!-- Begin Table Body -->
<TR valign="bottom">
    <TD valign="top"><DIV style="margin-left:0px; text-indent:-0px"><IMG src="c02361p0236101.jpg" alt="(MINTZ LEVING LOGO)"><BR>
<B>Joel I. Papernik</B> | 212 692 6774 | jipapernik@mintz.com
</DIV></TD>
    <TD>&nbsp;</TD>
    <TD align="right" valign="top">Chrysler Center 666<BR>
Third Avenue<BR>
New York, NY 10017<BR>
212-935-3000<BR>
212-983-3115 fax<BR>
www.mintz.com</TD>
</TR>
<!-- End Table Body --></TABLE>
</DIV>


<DIV align="center" style="font-size: 10pt; margin-top: 10pt">June&nbsp;11, 2010
</DIV>


<DIV align="left" style="font-size: 10pt; margin-top: 10pt"><U><B>Via EDGAR and by Federal Express</B></U><BR>
Securities and Exchange Commission<BR>
Division of Corporation Finance<BR>
100 F Street, N.E.<BR>
Mail Stop 3561<BR>
Washington, D.C. 20549

</DIV>

<DIV align="left" style="margin-top: 10pt">
<TABLE width="100%" border="0" cellpadding="0" cellspacing="0" style="font-size: 10pt; background: transparent; color: #000000">
<TR>
    <TD width="7%"></TD>
    <TD width="1%"></TD>
    <TD></TD>
</TR>
<TR valign="top">
    <TD nowrap align="left"><B>Re:</B></TD>
    <TD>&nbsp;</TD>
    <TD><DIV style="text-align: justify"><B>Cyclacel Pharmaceuticals, Inc.<br>
Post-effective Amendment No.&nbsp;1 to Form&nbsp;S-3 on Form&nbsp;S-1/A<br>
Filed on May&nbsp;27, 2010<br>
File Number 333-140034</B></DIV></TD>
</TR>
</TABLE>
</DIV>

<DIV align="justify" style="font-size: 10pt; margin-top: 10pt">Ladies and Gentleman:
</DIV>

<DIV align="justify" style="font-size: 10pt; margin-top: 10pt; text-indent: 4%">On behalf of Cyclacel Pharmaceuticals, Inc. (the &#147;<B>Company</B>&#148;), we hereby file with the
Securities and Exchange Commission (the <B>&#147;Commission"</B>) an amendment to the Post-effective Amendment
No.&nbsp;1 to Form S-3 on Form S-1/A, as initially filed with the Commission on May&nbsp;27, 2010. We are
also delivering five clean and marked complete courtesy copies of the Amendment to the attention of
Brian Pitko, Esq. of the Commission.
</DIV>

<DIV align="justify" style="font-size: 10pt; margin-top: 10pt; text-indent: 4%">Set forth below are the Company&#146;s responses to the Commission&#146;s comments provided by a letter
(the &#147;<B>Comment Letter"</B>) dated June&nbsp;9, 2010, from Jeffrey P. Riedler, Esq., Assistant Director of the
Division of Corporation Finance. The Company&#146;s responses are numbered to correspond to the
comments, as set forth in the Comment Letter, which, for convenience, we have incorporated into
this response letter.
</DIV>

<DIV align="justify" style="font-size: 10pt; margin-top: 10pt"><U><B>Incorporation of Documents by Reference, page 58</B></U>
</DIV>


<DIV align="justify" style="font-size: 10pt; margin-top: 10pt">1.&nbsp;Please revise your prospectus to incorporate by reference the Current Reports on Form 8-K filed
on January&nbsp;7, 2010, January&nbsp;11, 2010, January&nbsp;13, 2010, January&nbsp;21, 2010, January&nbsp;25, 2010, January
27 2010 and March&nbsp;16, 2010. See Item&nbsp;12 of Form S-1.
</DIV>

<DIV align="justify" style="font-size: 10pt; margin-top: 10pt"><U><I>Response</I></U>: We have amended &#147;Incorporation of Documents by Reference&#148; to include the
foregoing Current Reports on Form 8-K.
</DIV>

<DIV align="center" style="font-size: 10pt; margin-top: 10pt">* * *
</DIV>


<DIV align="justify" style="font-size: 10pt; margin-top: 10pt; text-indent: 4%">Please call Todd Mason at (212)&nbsp;692-6731 or the undersigned at (212)&nbsp;692-6774 with any
comments or questions and please send a copy of any written comments to the following parties:
</DIV>

<DIV align="justify" style="font-size: 10pt; margin-top: 10pt">&nbsp;
</DIV>

<DIV align="center" style="font-size: 9pt; margin-top: 10pt"><B>Mintz, Levin, Cohn, Ferris, Glovsky and Popeo, P.C.</B><BR>
<FONT style="font-variant: SMALL-CAPS">Boston</FONT> | <FONT style="font-variant: SMALL-CAPS">Washington</FONT> | <FONT style="font-variant: SMALL-CAPS">New York</FONT> | <FONT style="font-variant: SMALL-CAPS">Stamford</FONT> | <FONT style="font-variant: SMALL-CAPS">Los Angeles</FONT> | <FONT style="font-variant: SMALL-CAPS">Palo Alto</FONT> | <FONT style="font-variant: SMALL-CAPS">San Diego</FONT> | <FONT style="font-variant: SMALL-CAPS">London</FONT>
</DIV>

<P align="center" style="font-size: 10pt">&nbsp;

<P align="center" style="font-size: 10pt"><!-- Folio -->&nbsp;<!-- /Folio -->
</DIV>

<!-- PAGEBREAK -->
<P><HR noshade><P>
<H5 align="left" style="page-break-before:always">&nbsp;</H5><P>

<DIV style="font-family: 'Times New Roman',Times,serif; margin-left: .25in; width: 7.20in">

<DIV align="left" style="font-size: 10pt; margin-top: 10pt"><B>Mintz, Levin, Cohn, Ferris, Glovsky and Popeo, P.C.</B>

</DIV>

<DIV align="left" style="font-size: 10pt; margin-top: 10pt">Securities and Exchange Commission<BR>
June&nbsp;11, 2010<BR>
Page 2

</DIV>


<DIV align="justify" style="font-size: 10pt; margin-top: 10pt; margin-left: 25%"><B>Joel I. Papernik, Esq.</B><BR><B>
Todd E. Mason, Esq.</B><BR><B>
Avisheh Avini, Esq.</B><BR>
Mintz, Levin, Cohn, Ferris, Glovsky and Popeo, P.C.<BR>
666 Third Avenue<BR>
New York, NY 10017<BR>
Phone: (212)&nbsp;935-3000<BR>
Fax: (212)&nbsp;983-3115
</DIV>

<TABLE width="100%" border="0" cellspacing="0" cellpadding="0" style="font-size: 10pt">
<TR>
    <TD width="48%">&nbsp;</TD>
    <TD width="1%">&nbsp;</TD>
    <TD width="1%">&nbsp;</TD>
    <TD width="35%">&nbsp;</TD>
    <TD width="15%">&nbsp;</TD>
</TR>
<TR>
    <TD valign="top" align="left">&nbsp;</TD>
    <TD colspan="3" align="left">Very truly yours,<BR>
&nbsp;</TD>
    <TD>&nbsp;</TD>
</TR><TR>
    <TD align="left">&nbsp;</TD>
    <TD colspan="3" style="border-bottom: 1px solid #000000" align="left">

/s/ Joel I. Papernik
&nbsp;</TD>
    <TD>&nbsp;</TD>
</TR><TR>
    <TD align="left">&nbsp;</TD>
    <TD colspan="3" align="left">Joel I. Papernik&nbsp;</TD>
    <TD>&nbsp;</TD>
</TR><TR>
    <TD align="left">&nbsp;</TD>
    <TD colspan="3" align="left">&nbsp;</TD>
    <TD>&nbsp;</TD>
</TR>
<TR>
    <TD colspan="5">&nbsp;</TD>
</TR>
</TABLE>

<DIV align="left" style="margin-top: 10pt">
<TABLE width="100%" border="0" cellpadding="0" cellspacing="0" style="font-size: 10pt; background: transparent; color: #000000">
<TR>
    <TD width="7%"></TD>
    <TD width="1%"></TD>
    <TD></TD>
</TR>
<TR valign="top">
    <TD nowrap align="left">cc:</TD>
    <TD>&nbsp;</TD>
    <TD><DIV style="text-align: justify"><U>Securities and Exchange Commission</U> (Jeffrey P. Riedler, Esq., Assistant Director)<BR><BR>
<U>Cyclacel Pharmaceuticals, Inc.</U> (Spiro Rombotis, President and Chief Executive Officer;
Paul McBarron, Chief Operating Officer, Chief Financial Officer and Executive Vice President,
Finance)</DIV></TD>
</TR>
</TABLE>
</DIV>


<P align="center" style="font-size: 10pt">&nbsp;

<P align="center" style="font-size: 10pt"><!-- Folio -->&nbsp;<!-- /Folio -->
</DIV>




</BODY>
</HTML>
</TEXT>
</DOCUMENT>
<DOCUMENT>
<TYPE>GRAPHIC
<SEQUENCE>2
<FILENAME>c02361p0236101.jpg
<DESCRIPTION>GRAPHIC
<TEXT>
begin 644 c02361p0236101.jpg
M_]C_X``02D9)1@`!`0$`8`!@``#_X0!X17AI9@``24DJ``@````&`#$!`@`1
M````5@````$#!0`!````:`````,#`0`!`````L_1`!!1`0`!`````0```!%1
M!``!````Q`X``!)1!``!````Q`X```````!-:6-R;W-O9G0@3V9F:6-E`!N@
MA@$`C[$``/_;`$,`"`8&!P8%"`<'!PD)"`H,%`T,"PL,&1(3#Q0=&A\>'1H<
M'"`D+B<@(BPC'!PH-RDL,#$T-#0?)SD].#(\+C,T,O_;`$,!"0D)#`L,&`T-
M&#(A'"$R,C(R,C(R,C(R,C(R,C(R,C(R,C(R,C(R,C(R,C(R,C(R,C(R,C(R
M,C(R,C(R,C(R,O_``!$(`"4`VP,!(@`"$0$#$0'_Q``?```!!0$!`0$!`0``
M`````````0(#!`4&!P@)"@O_Q`"U$``"`0,#`@0#!04$!````7T!`@,`!!$%
M$B$Q008346$'(G$4,H&1H0@C0K'!%5+1\"0S8G*""0H6%Q@9&B4F)R@I*C0U
M-C<X.3I#1$5&1TA)2E-455976%E:8V1E9F=H:6IS='5V=WAY>H.$A8:'B(F*
MDI.4E9:7F)F:HJ.DI::GJ*FJLK.TM;:WN+FZPL/$Q<;'R,G*TM/4U=;7V-G:
MX>+CY.7FY^CIZO'R\_3U]O?X^?K_Q``?`0`#`0$!`0$!`0$!`````````0(#
M!`4&!P@)"@O_Q`"U$0`"`0($!`,$!P4$!``!`G<``0(#$00%(3$&$D%1!V%Q
M$R(R@0@40I&AL<$)(S-2\!5B<M$*%B0TX27Q%Q@9&B8G*"DJ-38W.#DZ0T1%
M1D=(24I35%565UA96F-D969G:&EJ<W1U=G=X>7J"@X2%AH>(B8J2DY25EI>8
MF9JBHZ2EIJ>HJ:JRL[2UMK>XN;K"P\3%QL?(R<K2T]35UM?8V=KBX^3EYN?H
MZ>KR\_3U]O?X^?K_V@`,`P$``A$#$0`_`/=[ZZ-E92W(MI[DQC/DVZAG;V`)
M&:YGPW\1M$\3Z_=:':17UOJ-JC/+#=P>65P0".O7)%==7SAK377A7Q[>?$2W
MWO;0^()M/O8U_P">6Q/YY?\`$+0!]'U1UC5K70M&N]5OF*VMI$99"HR<#L!W
M-6;:YAO+6&ZMY%D@F021NO1E(R"/PKR_XO74^MV=YX9LY&2&TT^75-3D7LB*
M3%']6<9QZ+0!UGA7QW8>,%$NEZ=J@M#NQ=SVX2(D=0#GD_05U->=_!Z&&^^#
MFDV\JL8G29'"L5)'FOG!!!'X5S?@;3%NOBUXJT^YOM2GLM)=#9V\E_,RQDMG
M^]SC'?-`'M%%>*?$33]=\.>--*O_``=/?R2B">^N;![N22*58RH;",3U#G@?
MAS7IG@_Q=IOC30(=5TY^#\LT+'YH7[JW^/<<T`;]("#G!!QP:\RU[PQ`?BCH
M%O'=:E'87T%U-=6\>H3*DCQ[2IQNXY?H,#BMC3_AY;_;]2U'5+V_DNKVY>3R
M[6_FABCC^ZB@*RY.U5R3WH`[:C(%>+^%],&I?%OQ7H=UJ.KR:=81QFVA_M.X
M&PG;GD/D]3U-=/J7P]NH-6-_H6H766L+FW$5]>RS)'*X"I(NXL1@%\_A0!Z#
M17':9\.-(TW38;9[[69S$@#2OJDZ9P.N%<`#V`KS_1=-;QU\09SHFHZM;^$=
M)81S2?VC._VZ8'.%+.?E^G8?[0P`>XUQGB?XE:5X/FVZSIVK0PE_+CN5M@T4
MAQGY6W?SQT-=F!@`#H*\@_:,_P"2?V/_`&$H_P#T7)0!Z5H.NIX@LOM<6GW]
MI$0K)]LA$9D4C((&2<?7%:M5M.XTNT_ZXI_Z"*@UO3+?5M)GM;DS",J6#0S-
M$P('!#*0:`-"BO&O@[I">*?!+:AK&H:O<W0NY(@_]IW"?*`N!A7`[FNI@^'T
M?]J:I&-6U*72+N%-BG4I6EMKA2P)1MV<88<$GD4`=Y17D?P:FGM]4\2:'K-S
M=7&NZ=<E&EN+F23S(3T(#$@<C.0.C"NL^)DJIX-FC196O[B1+;3UAF>)C<.=
MJ$%2#QDL1TPIH`["BN.@\#65EX2>PNKS4;JZ\G=->-?3>8\H4_.#NXY)P.G3
MKBN2^"FGKKG@B;4]5NK^]NYIY;=I)KV4XC`48`W<?7K[T`>O45X)/J^L_#?X
MB:Q?12W^H>$K>:&VNHIKAYFMA)&KAEW$G@D@'OT/4&O;X)['7=(6:WF6XL;N
M+*R1.0'1AV(Y'\Q0!<HKS3PCX=A@^(WB='O=1GM]-DMC9037TKI#YD99N"WS
M<^N:]+H`*\T\,Z+:^+?!'BS3KK'E:AK%\`V/N'S/E;Z@J#^%=YJ]Y?6-B9M/
MTR34KC.!`DR1_B68@8KB_AC8>)?#^GRZ3KFAF'S;J:Y-W%=1N@WG=@@'=G.1
MTH`YOX3^-!H7AC6_#_B.3RKKPSYC$-U,()X'KAN![,M;9TJZMOA3XIUG5(]N
ML:S97%Y=`]8@8R(XOHB8'US47B3X6IK/Q9TSQ$J*-.:/?J"9`\R2/'E@CN&^
M7/\`N>]=7XZ&K7/AJ]TS2-';4)K^VEM]WGQQK#N7:"VXC/4GCTH`P?@<^_X3
MZ4,8VO,/_(K?XUD?#_\`Y+5\0/\`>B_F:O\`POT[Q/X/\+?V%JGAZ1C`TLL<
M\%W$RR9Y"8+`@YR/2J?A+1_%FC_$;7M?O/#;+9:RZ@*EY"SP`'@L-W/&<X_6
M@#J-38#XL>'P3R=,O`/^^H:Y#Q=X?U'X=^()/'7A.`R6$ASK&F)PKKGF11V]
M?8\]"16[K,?B>3XC:;K-IX<EFT[3X)[9O]+A5YO,(^906Z?*O4@UWZ_OH%\R
M+;O7YHVP<9'(/:@#@(/$&G>*/&G@S5M+G$UM-9W_`/O(V(<JP[$>E>A5Y?I'
MPR/A;XKPZWHZXT2XAF\RWW8%K*P'W1_=;'&.G3IBO2KN:6"UDEAMWN9%&5A1
ME#.?0%B!^9H`\J\$_P#)>?'7_7*+^2UZW7DOAK2?%NE?$S7/$MUX9?[%JP5!
M&EY"9(<;<$C=@\`]#7H_B"YU2TT2YET6P6^U';B"%I%1=Q[L21P.N.]`'!?$
MSQ%?:IJ-O\/O#4G_`!-=1'^FSKTM;<]<D="1^G^\*[OPWX>L?"V@6FCZ='M@
MMTQN(Y=N[-[D\UYQX`T'Q1X4;4=0U3PS+J.NZC,7N+P7\/*]0HR>!GG\O05T
MNM:YXZETZ6#1_!_E7<J%4N)]1A*Q$_Q;0><=<4`=O7D'[1G_`"3^Q_["4?\`
MZ+DKU32[66QTFSM)YWN)H84C>:1LM(P`!8D]23S7F?Q=T'Q5XVTZ+1-)T'$$
M%T)_MDUW$JR85@`JYS_%WQTH`].T[_D&6G_7%/\`T$5)<_\`'K-_N'^5<;IN
MM^-;32K:"\\$^;<11JCM!J<.UR!C(!QC/I6?%)XUNM?O-<U#PU(D45H;2PTZ
M*_B;)<Y>1VW`?PJ/8'@=30!RGP4TC7+WP')+I_B:;3H?MLH$*V<4HSA><L,U
MZ9X%TG4=%T*>TU60S7AOKF5[@@#SPTA828'`R"..U<5\--,\:>!?#TVD7GA=
M;M6N&GCD@OX@1N`!4@GVZY[UTZ77B_6O$NF)-HTFBZ/;.T]S(UY'))<$*0D>
M$)PN3D^N/S`.6\=_\41\5-!\:)\EAJ/_`!+M2(Z#/W6/X8/_`&SKK`/^$C^(
M^[[VG^'8\#T>\E7]=D9_.2K7Q!\-#Q9X'U/2E0/</$9+?_KJO*_F1CZ$TO@#
MP])X9\&6%A<EFOF7SKQV;<S3/RV3WQ]W/H!0!OWW_'A<_P#7)OY&O,_V?_\`
MDF8_Z_IO_9:[_7[B_M])E_L[3)-0N)%*+$DJ1XR#R2Q''TR:X?X3Z/XC\'^&
MY=$U?0V!622XCGAN8G5\@83&[(.1]/>@#7T2TM[_`,7^.[2[A2>WFFMHY(W&
M593;KD$5Q4$M[\$_$8M;AY;GP/J,W[F4Y9K"0]C[?S'/4'/4^&(O$UEXTU[4
M+[PY)%8ZQ/"\;+=PLT`1`A+@-SD`'C-=IJVDV.NZ5<:9J-NL]I<)LDC;N/4>
MA'4'M0!R_A2:*X\?^,IX9%DBD^PNCH<AE,&00>XKM:\Z^&'@6]\"WWB&SFE,
M]E-+"UE.6R6C`;@CL1D#T]*]%H`****`"BBB@`HHHH`****`"BBB@`HHHH`*
B***`"BBB@`HHHH`****`"BBB@`HHHH`****`"BBB@#__V3\_
`
end
</TEXT>
</DOCUMENT>
</SEC-DOCUMENT>
-----END PRIVACY-ENHANCED MESSAGE-----
