-----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,
 HmS7XN6W01P8dcdrESi6jocA0vVV80ZI3Q9L7wlNgqdvcgSEPrqzym40SbZNpuCE
 MFIRgZzGWSRunE+vt0FMug==

<SEC-DOCUMENT>0000950123-10-059176.txt : 20100806
<SEC-HEADER>0000950123-10-059176.hdr.sgml : 20100806
<ACCEPTANCE-DATETIME>20100618123009
<PRIVATE-TO-PUBLIC>
ACCESSION NUMBER:		0000950123-10-059176
CONFORMED SUBMISSION TYPE:	CORRESP
PUBLIC DOCUMENT COUNT:		2
FILED AS OF DATE:		20100618

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="c02559p0236101.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;18, 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;2 to Form&nbsp;S-3 on Form&nbsp;S-1/A<br>
Filed on May&nbsp;27, 2010, as amended on June&nbsp;11, 2010 and
June&nbsp;18, 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 &#147;<B>Commission</B>&#148;) the Post-effective Amendment
No.&nbsp;2 to Form S-3 on Form S-1/A, as initially filed with the
Commission on May&nbsp;27, 2010, and as amended on June&nbsp;11, 2010
and June&nbsp;18, 2010 (the &#147;<B>Amendment</B>&#148;). 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 comment provided by a letter
(the &#147;<B>Comment Letter</B>&#148;) dated June&nbsp;16, 2010, from Jeffrey P. Riedler, Esq., Assistant Director of the
Division of Corporation Finance. The Company&#146;s response is numbered to correspond to the
comment, 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;We note that
you filed a Current Report on Form 8-K on June&nbsp;14, 2010.&nbsp; Under
Item&nbsp;12 of Form S-1 you must incorporate by reference all reports filed
pursuant to Section 13(a) or 15(d) of the Exchange Act since the end of your
fiscal year. Please revise your registration statement to incorporate by
reference your Form 8-K filed June&nbsp;14, 2010.
</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 Report on Form 8-K.
</DIV>

<DIV align="left" style="font-size: 10pt; margin-top: 10pt; text-indent: 4%">The Company acknowledges that:
</DIV>

<DIV style="margin-top: 10pt">
<TABLE width="100%" border="0" cellpadding="0" cellspacing="0" style="font-size: 10pt">
<TR valign="top" style="font-size: 10pt; color: #000000; background: transparent">
    <TD width="4%" style="background: transparent">&nbsp;</TD>
    <TD width="3%" nowrap align="left"><B>&#149;</B></TD>
    <TD width="1%">&nbsp;</TD>
    <TD>should the Commission or the staff, acting pursuant to delegated authority, declare
the filing effective, it does not foreclose the Commission from taking any action with
respect to the filing;</TD>
</TR>

</TABLE>
</DIV>

<DIV style="margin-top: 10pt">
<TABLE width="100%" border="0" cellpadding="0" cellspacing="0" style="font-size: 10pt">
<TR valign="top" style="font-size: 10pt; color: #000000; background: transparent">
    <TD width="4%" style="background: transparent">&nbsp;</TD>
    <TD width="3%" nowrap align="left"><B>&#149;</B></TD>
    <TD width="1%">&nbsp;</TD>
    <TD>the action of the Commission or the staff, acting pursuant to delegated authority,
in declaring the filing effective, does not relieve the Company from its full
responsibility for the adequacy and accuracy of the disclosure in the filing; and</TD>
</TR>

</TABLE>
</DIV>

<DIV style="margin-top: 10pt">
<TABLE width="100%" border="0" cellpadding="0" cellspacing="0" style="font-size: 10pt">
<TR valign="top" style="font-size: 10pt; color: #000000; background: transparent">
    <TD width="4%" style="background: transparent">&nbsp;</TD>
    <TD width="3%" nowrap align="left"><B>&#149;</B></TD>
    <TD width="1%">&nbsp;</TD>
    <TD>the Company may not assert the declaration of effectiveness as a defense in any
proceeding initiated by the Commission or any person under the federal securities laws
of the United States.</TD>
</TR>

</TABLE>
</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;18, 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>c02559p0236101.jpg
<DESCRIPTION>GRAPHIC
<TEXT>
begin 644 c02559p0236101.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-----
