<SEC-DOCUMENT>0001571049-16-015817.txt : 20160707
<SEC-HEADER>0001571049-16-015817.hdr.sgml : 20160707
<ACCEPTANCE-DATETIME>20160607095418
<PRIVATE-TO-PUBLIC>
ACCESSION NUMBER:		0001571049-16-015817
CONFORMED SUBMISSION TYPE:	CORRESP
PUBLIC DOCUMENT COUNT:		1
FILED AS OF DATE:		20160607

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></TITLE>
</HEAD>
<BODY>


<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0 0 10pt 0.25in; text-align: center"></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0 0 10pt 0.25in; text-align: center"><B>Cyclacel Pharmaceuticals, Inc.<BR>
200 Connell Drive, Suite&nbsp;1500<BR>
Berkeley Heights, NJ 07922<BR>
(908)&nbsp;517-7330</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 10pt; margin-right: 0; margin-left: 0.25in">June 7, 2016</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin-right: 0; margin-left: 0.25in"><B>VIA EDGAR</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin-right: 0; margin-left: 0.25in">United States Securities and Exchange Commission<BR>
Division of Corporation Finance<BR>
100 F Street, N.E.<BR>
Washington, D.C. 20549</P>

<TABLE CELLSPACING="0" CELLPADDING="0" STYLE="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse">
<TR STYLE="vertical-align: bottom">
    <TD STYLE="width: 2%"></TD>
    <TD STYLE="width: 1%"></TD>
    <TD STYLE="width: 97%"></TD></TR>
<TR>
    <TD STYLE="vertical-align: top"><FONT STYLE="font-size: 10pt"><B>RE:</B></FONT></TD>
    <TD STYLE="vertical-align: bottom"></TD>
    <TD STYLE="vertical-align: top">
        <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0"><B>Cyclacel Pharmaceuticals, Inc.<BR>
        Registration Statement on Form&nbsp;S-3/A </B></P>
        <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0"><B>Commission File No.&nbsp;333- 211046&#8203;<BR>
        <U>Acceleration Request</U></B></P></TD></TR>
<TR>
    <TD STYLE="vertical-align: top"></TD>
    <TD></TD>
    <TD STYLE="vertical-align: top"></TD></TR>
</TABLE>
<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 10pt 0 10pt 0.25in">Ladies and Gentlemen:</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin-right: 0; margin-left: 0.25in; text-align: justify">Pursuant to Rule&nbsp;461 of the Rules and Regulations
promulgated under the Securities Act of 1933, as amended, Cyclacel Pharmaceuticals, Inc. (the &#8220;<B>Company</B>&#8221;) hereby
respectfully requests that the effectiveness of the above-captioned Registration Statement on Form S-3 be accelerated to Wednesday,
June 8, 2016, at 10:00 a.m. Eastern Time, or as soon as practicable thereafter.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin-right: 0; margin-left: 0.25in">The Company acknowledges that:</P>

<TABLE CELLSPACING="0" CELLPADDING="0" STYLE="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse">
<TR STYLE="vertical-align: top">
    <TD STYLE="width: 4%"></TD>
    <TD NOWRAP STYLE="width: 3%"><FONT STYLE="font-size: 10pt">&#8226;</FONT></TD>
    <TD STYLE="width: 1%"></TD>
    <TD STYLE="text-align: justify"><FONT STYLE="font-size: 10pt">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;</FONT></TD></TR>
</TABLE>
<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0">&nbsp;</P>

<TABLE CELLSPACING="0" CELLPADDING="0" STYLE="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse">
<TR STYLE="vertical-align: top">
    <TD STYLE="width: 4%"></TD>
    <TD NOWRAP STYLE="width: 3%"><FONT STYLE="font-size: 10pt">&#8226;</FONT></TD>
    <TD STYLE="width: 1%"></TD>
    <TD STYLE="text-align: justify"><FONT STYLE="font-size: 10pt">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</FONT></TD></TR>
</TABLE>
<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0">&nbsp;</P>

<TABLE CELLSPACING="0" CELLPADDING="0" STYLE="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse">
<TR STYLE="vertical-align: top">
    <TD STYLE="width: 4%"></TD>
    <TD NOWRAP STYLE="width: 3%"><FONT STYLE="font-size: 10pt">&#8226;</FONT></TD>
    <TD STYLE="width: 1%"></TD>
    <TD STYLE="text-align: justify"><FONT STYLE="font-size: 10pt">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.</FONT></TD></TR>
</TABLE>
<P STYLE="font: 10pt Times New Roman, Times, Serif; margin-right: 0; margin-left: 0.25in; text-align: justify"></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin-right: 0; margin-left: 0.25in; text-align: justify">The cooperation of the staff in meeting the timetable
described above is very much appreciated.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin-right: 0; margin-left: 0.25in; text-align: justify">Any questions regarding this request should be
addressed to Jeffrey Schultz, Esq., at Mintz, Levin, Cohn, Ferris, Glovsky and Popeo, P.C., 666 Third Avenue, New York, New York,
10017, telephone (212)&nbsp;692-6732.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 10pt 0 10pt 0.25in; text-align: center; text-indent: 0.5in"></P>

<!-- Field: Page; Sequence: 1 -->
    <DIV STYLE="margin-top: 12pt; margin-bottom: 6pt; border-bottom: Black 1pt solid"><P STYLE="margin-top: 0pt; text-align: center; margin-bottom: 0pt"><!-- Field: Sequence; Type: Arabic; Name: PageNo; Options: Hidden -->&nbsp;<!-- Field: /Sequence -->&nbsp;</P></DIV>
    <DIV STYLE="page-break-before: always; margin-top: 6pt; margin-bottom: 12pt">&nbsp;</DIV>
    <!-- Field: /Page -->

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 10pt 0 10pt 0.25in; text-align: center; text-indent: 0.5in"></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 10pt 0 10pt 0.25in">Very truly yours,</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 10pt 0 10pt 0.25in">Cyclacel Pharmaceuticals, Inc.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 10pt 0 10pt 0.25in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 10pt 0 10pt 0.25in"><U>/s/ Paul McBarron </U><BR>
By: Paul McBarron<BR>
Its: Executive Vice President &#8211;<BR>
Finance, Chief Operating Officer and<BR>
Chief Financial Officer</P>

<TABLE CELLSPACING="0" CELLPADDING="0" STYLE="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse">
<TR STYLE="vertical-align: bottom">
    <TD STYLE="width: 2%"></TD>
    <TD STYLE="width: 1%"></TD>
    <TD STYLE="width: 97%"></TD></TR>
<TR>
    <TD STYLE="vertical-align: top"><FONT STYLE="font-size: 10pt">cc: </FONT></TD>
    <TD STYLE="vertical-align: bottom"></TD>
    <TD STYLE="vertical-align: top; text-decoration: underline"><FONT STYLE="font-size: 10pt"><I><U>Mintz, Levin, Cohn, Ferris, Glovsky and Popeo, P.C.</U></I></FONT></TD></TR>
<TR>
    <TD STYLE="vertical-align: top"></TD>
    <TD></TD>
    <TD STYLE="vertical-align: top"></TD></TR>
<TR>
    <TD STYLE="vertical-align: top"></TD>
    <TD STYLE="vertical-align: bottom"></TD>
    <TD STYLE="vertical-align: top"><FONT STYLE="font-size: 10pt">Joel I. Papernik, Esq.</FONT><BR>
<FONT STYLE="font-size: 10pt">Jeffrey Schultz, Esq.</FONT></TD></TR>
</TABLE>
<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 10pt 0 10pt 0.25in; text-indent: 0.5in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 10pt 0 10pt 0.25in; text-align: center; text-indent: 0.5in">&nbsp;</P>

<!-- Field: Page; Sequence: 2; Options: Last -->
    <DIV STYLE="margin-top: 12pt; margin-bottom: 6pt; border-bottom: Black 1pt solid"><P STYLE="margin-top: 0pt; text-align: center; margin-bottom: 0pt"><!-- Field: Sequence; Type: Arabic; Name: PageNo; Options: Hidden -->&nbsp;<!-- Field: /Sequence -->&nbsp;</P></DIV>
    <!-- Field: /Page -->

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 10pt 0 10pt 0.25in; text-align: center"></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0">&nbsp;</P>


</BODY>
</HTML>
</TEXT>
</DOCUMENT>
</SEC-DOCUMENT>
