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<SEC-DOCUMENT>0000950123-10-109297.txt : 20110120
<SEC-HEADER>0000950123-10-109297.hdr.sgml : 20110120
<ACCEPTANCE-DATETIME>20101129154939
<PRIVATE-TO-PUBLIC>
ACCESSION NUMBER:		0000950123-10-109297
CONFORMED SUBMISSION TYPE:	CORRESP
PUBLIC DOCUMENT COUNT:		2
FILED AS OF DATE:		20101129

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>corresp</TITLE>
</HEAD>
<BODY bgcolor="#FFFFFF">
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<DIV style="font-family: 'Times New Roman',Times,serif">

<DIV align="center">
<TABLE style="font-size: 10pt" cellspacing="0" border="0" cellpadding="0" width="100%">
<!-- Begin Table Head -->
<TR valign="bottom">
    <TD width="75%">&nbsp;</TD>
    <TD width="5%">&nbsp;</TD>
    <TD width="20%">&nbsp;</TD>
</TR>

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<TR valign="bottom">

<TD valign="top"><DIV style="margin-left:0px; text-indent:-0px"><IMG src="w80373cw8037301.gif" alt="(MINTZ LEVIN LOGO)"><br>
<B>Joel I. Papernik</B> | 212 692 6774 | jipapernik@mintz.com
</DIV></TD>
    <TD>&nbsp;</TD>
    <TD align="right" valign="bottom">Chrysler Center<br>
666 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: 18pt">November&nbsp;29, 2010
</DIV>


<DIV align="left" style="font-size: 10pt; margin-top: 6pt"><u><B>Via EDGAR and by Federal Express</B></u>

</DIV>

<DIV align="left" style="font-size: 10pt; margin-top: 6pt">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: 12pt">
<TABLE width="100%" border="0" cellpadding="0" cellspacing="0" style="font-size: 10pt; background: transparent; color: #000000">
<TR>
    <TD width="3%"></TD>
    <TD width="1%"></TD>
    <TD></TD>
</TR>
<TR valign="top">
    <TD nowrap align="left"><B>Re:</B></TD>
    <TD>&nbsp;</TD>
    <TD><B>Cyclacel Pharmaceuticals, Inc.</B><br>
<B>Registration Statement on Form&nbsp;S-1</B><br>
<B>Filed on November&nbsp;5, 2010</B><br>
<B>File Number 333-170421</B></TD>
</TR>
</TABLE>
</DIV>
<DIV align="left" style="font-size: 10pt; margin-top: 6pt">Ladies and Gentleman:
</DIV>


<DIV align="left" style="font-size: 10pt; margin-top: 6pt">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;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&#148;</B>) Amendment No.&nbsp;1 (the &#147;<B>Amendment</B>&#148;) to the
Registration Statement on Form S-1 (File No.&nbsp;333-170421) filed with the Commission on November&nbsp;5,
2010 (the &#147;<B>Registration Statement</B>&#148;). We are also delivering five clean and marked complete
courtesy copies of the Amendment to the attention of Jeffrey P. Riedler, Esq. of the Commission.
</DIV>

<DIV align="left" style="font-size: 10pt; margin-top: 6pt">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;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>&#148;) dated November&nbsp;16, 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="left" style="font-size: 10pt; margin-top: 6pt"><U><B>General</B></U>
</DIV>

<DIV align="left" style="font-size: 10pt; margin-top: 6pt"><B>1. We note that this transaction relates to the resale of up to a total of 18,727,183 shares of
common stock by the selling stockholders, which shares are comprised partly of 2,080,803 shares
issuable upon exercise of the Option Warrants issuable upon exercise of the Options. The company
is not eligible to register the 2,080,803 shares of common stock issuable upon exercise of the
Options, as they are not outstanding or issuable upon the exercise of an outstanding security.
Please remove these shares from the registration statement.</B>
</DIV>

<DIV align="left" style="font-size: 10pt; margin-top: 6pt"><U><I>Response</I></U>: In response to the Commission&#146;s comment, the Company has removed the shares
of common stock issuable upon exercise of the Option Warrants from the Registration Statement.
</DIV>


<DIV align="center" style="font-size: 10pt; margin-top: 18pt"><B>Mintz, Levin, Cohn, Ferris, Glovsky and Popeo, P.C.</B><BR>
<FONT style="FONT-variant: SMALL-CAPS">Boston | Washington | New York | Stamford | Los Angeles | Palo Alto | San Diego | London</FONT>
</DIV>


<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">




<DIV align="left" style="font-size: 10pt; margin-top: 12pt"><B>Mintz, Levin, Cohn, Ferris, Glovsky and Popeo, P.C.</B>
</DIV>


<DIV align="left" style="font-size: 10pt; margin-top: 6pt">Securities and Exchange Commission<BR>
November&nbsp;29, 2010<BR>
Page 2

</DIV>
<DIV align="left" style="font-size: 10pt; margin-top: 6pt"><B>2. Please file, and include in your Exhibit&nbsp;Index as Exhibit&nbsp;5.1, a legal opinion in
compliance with Item&nbsp;601(b)(5) of Regulation&nbsp;S-K.</B>
</DIV>

<DIV align="left" style="font-size: 10pt; margin-top: 6pt"><U><I>Response</I></U>: Our firm&#146;s legal opinion has been filed as Exhibit&nbsp;5.1 to the Registration
Statement in compliance with Item&nbsp;601(b)(5) of Regulation&nbsp;S-K.
</DIV>


<DIV align="left" style="font-size: 10pt; margin-top: 6pt">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;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="left" style="font-size: 10pt; margin-left: 9%; margin-top: 6pt"><B>Joel I. Papernik, Esq.<BR>
Todd E. Mason, 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: 12pt">
<TABLE width="100%" border="0" cellpadding="0" cellspacing="0" style="font-size: 10pt; background: transparent; color: #000000">
<TR>
    <TD width="3%"></TD>
    <TD width="1%"></TD>
    <TD></TD>
</TR>
<TR valign="top">
    <TD nowrap align="left">cc:</TD>
    <TD>&nbsp;</TD>
    <TD><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)</TD>
</TR>
</TABLE>
</DIV>


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



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