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<SEC-DOCUMENT>0000950123-10-110138.txt : 20110120
<SEC-HEADER>0000950123-10-110138.hdr.sgml : 20110120
<ACCEPTANCE-DATETIME>20101201181441
<PRIVATE-TO-PUBLIC>
ACCESSION NUMBER:		0000950123-10-110138
CONFORMED SUBMISSION TYPE:	CORRESP
PUBLIC DOCUMENT COUNT:		1
FILED AS OF DATE:		20101201

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>
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<DIV style="font-family: 'Times New Roman',Times,serif; margin-left: .25in; width: 7.50in">


<P align="center" style="font-size: 10pt"><B>Cyclacel Pharmaceuticals, Inc.<BR>
200 Connell Drive, Suite&nbsp;1500<BR>
Berkeley Heights, NJ 07922<BR>
(908)&nbsp;517-7330</B>

<P align="justify" style="font-size: 10pt">December&nbsp;1, 2010


<P align="justify" style="font-size: 10pt"><B>VIA EDGAR</B>


<P align="justify" style="font-size: 10pt">United States Securities and Exchange Commission
<BR>
Division of Corporation Finance
<BR>
100 F Street, N.E.
<BR>
Washington, D.C. 20549


<P align="justify" style="font-size: 10pt">Attention: Jeffrey P. Riedler, Esq.

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    <TD valign="top"><DIV style="margin-left:0px; text-indent:-0px"><B>RE:</B>
</DIV></TD>
    <TD>&nbsp;</TD>
    <TD align="left" valign="top"><B>Cyclacel Pharmaceuticals, Inc.<br>
Registration Statement on Form&nbsp;S-1 (Commission File No.&nbsp;333-170421)<br>
<u>Acceleration Request</u></B></TD>
</TR>
<TR style="font-size: 1px">
    <TD valign="top"><DIV style="margin-left:0px; text-indent:-0px">
&nbsp;</DIV></TD>
    <TD>&nbsp;</TD>
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</TR>
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</TABLE>
</DIV>


<P align="justify" style="font-size: 10pt">Dear Mr.&nbsp;Riedler:


<P align="justify" style="font-size: 10pt; text-indent: 4%">Pursuant to Rule&nbsp;461 of the Rules and Regulations promulgated under the Securities Act of 1933, as amended,
Cyclacel Pharmaceuticals, Inc. (the &#147;<B>Company</B>&#148;) hereby respectfully requests that the effectiveness of the
above-captioned Registration Statement on Form S-1 be accelerated to Monday, December&nbsp;6, 2010, at 4:00 p.m. Eastern
Time, or as soon as practicable thereafter.


<P align="justify" style="font-size: 10pt; text-indent: 4%">The Company acknowledges that:


<P>
<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">&#149;</TD>
    <TD width="1%">&nbsp;</TD>
    <TD><DIV style="text-align: justify">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;</DIV></TD>
</TR>

</TABLE>


<P>
<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">&#149;</TD>
    <TD width="1%">&nbsp;</TD>
    <TD><DIV style="text-align: justify">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</DIV></TD>
</TR>

</TABLE>


<P>
<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">&#149;</TD>
    <TD width="1%">&nbsp;</TD>
    <TD><DIV style="text-align: justify">the Company may not assert staff comments and 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.</DIV></TD>
</TR>

</TABLE>


<P align="justify" style="font-size: 10pt; text-indent: 4%">The cooperation of the staff in meeting the timetable described above is very much appreciated.


<P align="justify" style="font-size: 10pt; text-indent: 4%">Any questions regarding this request should be addressed to Avisheh Avini, Esq., at Mintz, Levin, Cohn, Ferris,
Glovsky and Popeo, P.C., The Chrysler Center, 666 Third Avenue, New York, New York, 10017, telephone (212)&nbsp;692-6200.

<P align="center" style="font-size: 10pt; text-indent: 4%">&nbsp;

<P align="center" style="font-size: 10pt; display: none">1
</DIV>

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<DIV style="font-family: 'Times New Roman',Times,serif; margin-left: .25in; width: 7.50in">

<P align="justify" style="font-size: 10pt; margin-left: 48%">Very truly yours,


<P align="justify" style="font-size: 10pt; margin-left: 48%">Cyclacel Pharmaceuticals, Inc.


<P align="justify" style="font-size: 10pt; margin-left: 48%"><U><B>/</B>s/ Paul McBarron</U><U>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;</U>
<BR>
By: Paul McBarron
<BR>
Its: Executive Vice President &#150;<br> Finance, Chief Operating Officer and
<BR>
Chief Financial Officer

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</TR>

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<TR valign="bottom">
    <TD valign="top"><DIV style="margin-left:0px; text-indent:-0px">cc:
</DIV></TD>
    <TD>&nbsp;</TD>
    <TD align="left" valign="top"><I><u>Mintz, Levin, Cohn, Ferris, Glovsky and Popeo, P.C.</u></I></TD>
</TR>
<TR style="font-size: 1px">
    <TD valign="top"><DIV style="margin-left:0px; text-indent:-0px">
&nbsp;</DIV></TD>
    <TD>&nbsp;</TD>
    <TD align="left" valign="top" style="border-top: 0px solid #000000">&nbsp;</TD>
</TR>
<TR valign="bottom">
    <TD valign="top"><DIV style="margin-left:0px; text-indent:-0px">
&nbsp;</DIV></TD>
    <TD>&nbsp;</TD>
    <TD align="left" valign="top">Joel I. Papernik, Esq.<br>
Todd E. Mason, Esq.</TD>
</TR>
<!-- End Table Body -->
</TABLE>
</DIV>


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


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

<P align="center" style="font-size: 10pt; display: none">2

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