<SEC-DOCUMENT>0000950123-11-054935.txt : 20110718
<SEC-HEADER>0000950123-11-054935.hdr.sgml : 20110718
<ACCEPTANCE-DATETIME>20110527151237
<PRIVATE-TO-PUBLIC>
ACCESSION NUMBER:		0000950123-11-054935
CONFORMED SUBMISSION TYPE:	CORRESP
PUBLIC DOCUMENT COUNT:		2
FILED AS OF DATE:		20110527

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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<BODY bgcolor="#FFFFFF">
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<DIV style="font-family: 'Times New Roman',Times,serif; margin-left: .25in; width: 7.50in">
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<TR valign="bottom">
    <TD align="left" valign="top"><IMG src="c18068p1806801.jpg" alt="(MINTZ LEVIN LOGO)"><br>
<B>Joel I. Papernik</B> | 212 692 6774 | jipapernik@mintz.com
</TD>
    <TD>&nbsp;</TD>
    <TD align="right" valign="top">Chrysler Center<br>
666 Third Avenue New York, NY 10017<br>
212-935-3000 212-983-3115 fax<br>
www.mintz.com</TD>
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</DIV>


<DIV align="justify" style="font-size: 10pt; margin-top: 10pt">May&nbsp;27, 2011
</DIV>


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


<DIV align="left" style="font-size: 10pt; margin-top: 10pt">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="center">
<TABLE style="font-size: 10pt" cellspacing="0" border="0" cellpadding="0" width="100%">
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    <TD width="2%">&nbsp;</TD>
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    <TD width="2%">&nbsp;</TD>
    <TD width="92%">&nbsp;</TD>
</TR>

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<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"><B>Re:</B>
</TD>
    <TD>&nbsp;</TD>
    <TD align="left" valign="top"><B>Cyclacel Pharmaceuticals, Inc.</B></TD>
</TR>
<TR valign="bottom" style="padding-top: 1px">
    <TD valign="top"><DIV style="margin-left:0px; text-indent:-0px">&nbsp;
</DIV></TD>
    <TD>&nbsp;</TD>
    <TD align="left" valign="top">&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD align="left" valign="top"><B>Post-Effective Amendment No.&nbsp;1 to Registration Statement on Form&nbsp;S-1 on Form&nbsp;S-3</B></TD>
</TR>
<TR valign="bottom" style="padding-top: 1px">
    <TD valign="top"><DIV style="margin-left:0px; text-indent:-0px">&nbsp;
</DIV></TD>
    <TD>&nbsp;</TD>
    <TD align="left" valign="top">&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD align="left" valign="top"><B>Filed May&nbsp;16, 2011</B></TD>
</TR>
<TR valign="bottom" style="padding-top: 1px">
    <TD valign="top"><DIV style="margin-left:0px; text-indent:-0px">&nbsp;
</DIV></TD>
    <TD>&nbsp;</TD>
    <TD align="left" valign="top">&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD align="left" valign="top"><B>File No.&nbsp;333-167470</B></TD>
</TR>
<!-- End Table Body --></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&#148;</B>) Post-Effective Amendment No.&nbsp;2 to
Registration Statement on Form S-1 on Form S-3 (Registration No.&nbsp;333-167470) (the &#147;<B>Amendment</B>&#148;) as
initially filed with the Commission on May&nbsp;16, 2011 (the &#147;<B>Registration Statement</B>&#148;). We are also
delivering two clean courtesy copies of the Amendment to the attention of Ms.&nbsp;Rose Zukin, Esq. of
the Commission.
</DIV>

<DIV align="justify" style="font-size: 10pt; margin-top: 10pt; text-indent: 4%">Set forth below is the Company&#146;s response to the comment provided by the staff (the &#147;<B>Staff</B>&#148;)
of the Commission by way of a letter (the &#147;<B>Comment Letter</B>&#148;) dated May&nbsp;23, 2011, from Jeffrey P.
Riedler, Esq., Assistant Director of the Division of Corporation Finance.
</DIV>

<DIV align="justify" style="font-size: 10pt; margin-top: 10pt"><U>Post-Effective Amendment No.&nbsp;1 to Registration Statement</U>
</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">1.</TD>
    <TD width="1%">&nbsp;</TD>
    <TD><DIV style="text-align: justify">We note that your incorporation by reference language on page 43 states that the
company will incorporate by reference all documents filed pursuant to the Exchange
Act &#147;prior to the termination of the offering.&#148; This language does not allow for
the registration statement to forward incorporate by reference any relevant Exchange
Act documents filed by the company prior to effectiveness of the registration
statement. Accordingly, please revise this section to either incorporate by
reference all relevant Exchange Act documents filed subsequent to the filing of the
initial registration statement, including the Form 10-Q filed by the company on May
16, 2011, or change the current language such that the registration statement also
forward incorporates all filings made pursuant to the Exchange Act after the date of the initial registration statement, and prior to effectiveness
of the registration statement.</DIV></TD>
</TR>

</TABLE>
</DIV>

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


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

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

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<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: 7.50in">



<DIV align="left" style="font-size: 10pt; margin-top: 10pt"><B>Mintz, Levin, Cohn, Ferris, Glovsky and Popeo, P.C.</B><BR>
Securities and Exchange Commission<BR>
May&nbsp;27, 2011<BR>
Page 2

</DIV>
<DIV align="center">
<TABLE style="font-size: 10pt" cellspacing="0" border="0" cellpadding="0" width="100%">
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    <TD width="2%">&nbsp;</TD>
    <TD width="2%">&nbsp;</TD>
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    <TD width="2%">&nbsp;</TD>
    <TD width="86%">&nbsp;</TD>
</TR>

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<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"><U><I>Response</I></U>:
</TD>
    <TD>&nbsp;</TD>
    <TD align="left" valign="top">In response to the Staff&#146;s comment, the Company has revised the incorporation by reference language on page 43 of the Amendment and incorporated by reference the Form&nbsp;10-Q filed by the Company on May&nbsp;16, 2011.</TD>
</TR>
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</DIV>



<DIV align="justify" style="font-size: 10pt; margin-top: 10pt; margin-left: 4%">The Company hereby 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><DIV style="text-align: justify">the Company is responsible for the adequacy and accuracy of the disclosure in its
filings;</DIV></TD>
</TR>

<TR style="font-size: 8pt">
    <TD>&nbsp;</TD>
</TR> <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><DIV style="text-align: justify">Staff comments or changes to disclosure to Staff comments do not foreclose the
Commission from taking any action with respect to the filings; and</DIV></TD>
</TR>

<TR style="font-size: 8pt">
    <TD>&nbsp;</TD>
</TR> <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><DIV style="text-align: justify">The Company may not assert Staff comments 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>
</DIV>

<DIV align="justify" style="font-size: 10pt; margin-top: 10pt; text-indent: 4%">Please call Jeffrey P. Schultz at (212)&nbsp;692-6732 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; margin-left: 15%"><B>Joel I. Papernik, Esq.</B><br><B>
Jeffrey P. Schultz, 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"><I>/s/ Joel I. Papernik</I>
&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="center">
<TABLE style="font-size: 10pt" cellspacing="0" border="0" cellpadding="0" width="100%">
<!-- Begin Table Head --><TR valign="bottom">
    <TD width="2%">&nbsp;</TD>
    <TD width="2%">&nbsp;</TD>
    <TD width="96%">&nbsp;</TD>
</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"><u>Securities and Exchange Commission</u> (Jeffrey P. Riedler, Esq., Assistant Director)</TD>
</TR>
<TR valign="bottom" style="padding-top: 1px"><!-- Blank Space -->
    <TD valign="top"><DIV style="margin-left:0px; text-indent:-0px">&nbsp;</DIV></TD>
    <TD>&nbsp;</TD>
    <TD align="left" valign="top">&nbsp;</TD>
</TR>
<TR valign="bottom" style="padding-top: 1px">
    <TD valign="top"><DIV style="margin-left:0px; text-indent:-0px">&nbsp;
</DIV></TD>
    <TD>&nbsp;</TD>
    <TD align="left" valign="top"><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>
<!-- End Table Body --></TABLE>
</DIV>


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



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

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




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`
end
</TEXT>
</DOCUMENT>
</SEC-DOCUMENT>
