<SEC-DOCUMENT>0000950123-11-055491.txt : 20110718
<SEC-HEADER>0000950123-11-055491.hdr.sgml : 20110718
<ACCEPTANCE-DATETIME>20110531174716
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ACCESSION NUMBER:		0000950123-11-055491
CONFORMED SUBMISSION TYPE:	CORRESP
PUBLIC DOCUMENT COUNT:		1
FILED AS OF DATE:		20110531

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="margin-left: 46%; font-size: 10pt" align="justify">May&nbsp;31, 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>
Division of Corporation Finance <BR>
100 F Street, N.E. <BR>
Mail Stop
3561 <BR>
Washington, D.C. 20549
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  <TD valign="top">&nbsp;</TD>
  <TD VALIGN="TOP">Re:<BR>&nbsp;<BR>&nbsp;</TD>
  <TD>&nbsp;</TD>
  <TD valign="top" align="left"><B>Cyclacel Pharmaceuticals, Inc.
  <BR>
Post-Effective Amendment No.&nbsp;2 to Registration Statement on Form&nbsp;S-1
on Form&nbsp;S-3
<BR>
 <U>(SEC File No.&nbsp;333-170421)</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 Post-Effective Amendment No.&nbsp;2 to Registration Statement
on Form S-1 on Form S-3 (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 Thursday, June&nbsp;2, 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, it
does not foreclose the Commission 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 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.

<P style="text-indent: 4%; font-size: 10pt" align="justify">Please call Merav
Gershtenman, Esq., of Mintz, Levin, Cohn, Ferris, Glovsky and Popeo, P.C.,
counsel to the Company, at (212)&nbsp;692-6806 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><B>/</B>s/&nbsp;Paul
McBarron&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;</U>
<BR>
Paul McBarron
<BR>Chief Operating Officer, Chief
Financial Officer,
<BR>
Executive Vice President-Finance

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

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