<SEC-DOCUMENT>0000950123-11-038347.txt : 20110610
<SEC-HEADER>0000950123-11-038347.hdr.sgml : 20110610
<ACCEPTANCE-DATETIME>20110422165043
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ACCESSION NUMBER:		0000950123-11-038347
CONFORMED SUBMISSION TYPE:	CORRESP
PUBLIC DOCUMENT COUNT:		1
FILED AS OF DATE:		20110422

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
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<P style="font-size: 10pt" align="center"><FONT
style="font-variant: small-caps"><B>Cyclacel Pharmaceuticals, Inc.
</B></FONT><BR>
<B>200 Connell Drive, Suite&nbsp;1500<BR>
Berkeley Heights, New
Jersey 07922<BR>
United States of America</B>

<P style="text-indent: 27%; font-size: 10pt" align="right">April&nbsp;22, 2011

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

<P style="font-size: 10pt" align="justify">Securities and Exchange Commission
<BR>
100 F Street, N.E. <BR>
Judiciary Plaza <BR>
Washington, D.C. 20549
<BR>
Attention: Johnny Gharib, Esq.
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<DIV style="text-indent: 0px; margin-left: 20px">Re: </DIV>
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  <TD>&nbsp;</TD>
  <TD valign="top" align="left"><B>Cyclacel Pharmaceuticals, Inc.<BR>
  <U>Registration Statement on Form&nbsp;S-3, as amended (SEC File No.&nbsp;333-173291)</U></B></TD>
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<P style="font-size: 10pt" align="justify">Ladies and Gentlemen:

<P style="text-indent: 4%; font-size: 10pt" align="justify">With respect to the
above-referenced Registration Statement on Form S-3, as amended (the
&#8220;<B>Registration Statement</B>&#8221;), and pursuant to Rule&nbsp;461 of
Regulation&nbsp;C promulgated under the Securities Act of 1933, as amended, the
undersigned hereby respectfully requests, on behalf of Cyclacel
Pharmaceuticals, Inc. (the &#8220;<B>Company</B>&#8221;), that the Securities
and Exchange Commission accelerate the effective date of the Registration
Statement to 4:30 p.m. on Tuesday, April&nbsp;26, 2011, or as soon as
practicable thereafter.

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

<P style="text-indent: 4%; font-size: 10pt" align="justify">The Company
acknowledges to the Securities and Exchange Commission (the
&#8220;<B>Commission</B>&#8221;) that: (i)&nbsp;should the Commission or the
staff, acting pursuant to delegated authority, declare the filing effective,
the Commission is not foreclosed from taking any action with respect to the
filing; (ii)&nbsp;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 (iii)&nbsp;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.

<P style="text-indent: 4%; font-size: 10pt" align="justify">Please call Avisheh
Avini, Esq., of Mintz, Levin, Cohn, Ferris, Glovsky and Popeo, P.C., counsel to
the Company, at (212)&nbsp;692-6200 with any comments or questions regarding
the Registration Statement.

<P style="margin-left: 46%; font-size: 10pt" align="justify">Very truly yours,

<P style="margin-left: 46%; font-size: 10pt" align="justify"><U>/s/ Paul
McBarron<U>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;</U></U> <BR>
Paul McBarron <BR>
Chief
Operating Officer, Chief Financial Officer, <BR>
Executive Vice
President-Finance

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

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