<SEC-DOCUMENT>0001571049-17-006445.txt : 20170817
<SEC-HEADER>0001571049-17-006445.hdr.sgml : 20170817
<ACCEPTANCE-DATETIME>20170630171941
<PRIVATE-TO-PUBLIC>
ACCESSION NUMBER:		0001571049-17-006445
CONFORMED SUBMISSION TYPE:	CORRESP
PUBLIC DOCUMENT COUNT:		2
FILED AS OF DATE:		20170630

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

<table cellspacing="0" cellpadding="0" style="width: 100%; border-collapse: collapse">
<tr style="vertical-align: top">
    <td style="width: 65%">
        <P STYLE="font: 10pt Garamond,serif; margin: 0; text-align: left"><IMG SRC="t1701721_corresppg1.jpg" ALT=""></P>
        <P STYLE="font: 10pt Garamond,serif; margin: 0; text-align: left"><b>&nbsp;</b></P>
        <P STYLE="font: 10pt Garamond,serif; margin: 0; text-align: left"><b>Joel I. Papernik </b>| 212 692 6774 | jipapernik@mintz.com</P></td>
    <td style="width: 35%">
        <P STYLE="font: 10pt Garamond,serif; margin: 0; text-align: right">Chrysler Center</P>
        <P STYLE="font: 10pt Garamond,serif; margin: 0; text-align: right">666 Third Avenue</P>
        <P STYLE="font: 10pt Garamond,serif; margin: 0; text-align: right">New York, NY 10017</P>
        <P STYLE="font: 10pt Garamond,serif; margin: 0; text-align: right">212-935-3000</P>
        <P STYLE="font: 10pt Garamond,serif; margin: 0; text-align: right">212-983-3115 fax</P>
        <P STYLE="font: 10pt Garamond,serif; margin: 0; text-align: right">www.mintz.com</P></td></tr>
</table>
<P STYLE="font: 10pt Times New Roman,serif; margin: 0">&nbsp;</P>

<P STYLE="font: 12pt Times New Roman,serif; margin: 0; text-align: right">June 30, 2017</P>

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

<P STYLE="font: 12pt Times New Roman,serif; margin: 0"><U>VIA EDGAR</U></P>

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

<P STYLE="font: 12pt Times New Roman,serif; margin: 0">United States Securities and Exchange Commission</P>

<P STYLE="font: 12pt Times New Roman,serif; margin: 0">Division of Corporation Finance</P>

<P STYLE="font: 12pt Times New Roman,serif; margin: 0">100 F Street, N.E.</P>

<P STYLE="font: 12pt Times New Roman,serif; margin: 0">Washington, D.C. 20549</P>

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

<P STYLE="font: 12pt Times New Roman,serif; margin: 0">Attention: Suzanne Hayes, Assistant Director, Office of Healthcare and Insurance</P>

<P STYLE="font: 10pt Times New Roman,serif; margin: 0 0 0 1in; text-indent: -0.5in"><B>&nbsp;</B></P>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 12pt Times New Roman,serif; margin-top: 0; margin-bottom: 0"><TR STYLE="vertical-align: top">
<TD STYLE="width: 0.5in"></TD><TD STYLE="width: 0.5in"><B>Re:</B></TD><TD><B>Cyclacel Pharmaceuticals, Inc. </B></TD></TR></TABLE>

<P STYLE="font: 12pt Times New Roman,serif; margin: 0 0 0 1in"><B>Registration Statement on Form S-1</B></P>

<P STYLE="font: 12pt Times New Roman,serif; margin: 0 0 0 1in"><B>Filed May 26, 2017</B></P>

<P STYLE="font: 12pt Times New Roman,serif; margin: 0 0 0 1in"><B>File No. 333-218305</B></P>

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

<P STYLE="font: 11pt Times New Roman,serif; margin: 0">Dear Ms. Hayes:</P>

<P STYLE="font: 10pt Times New Roman,serif; margin: 0; text-align: justify">&nbsp;</P>

<P STYLE="font: 11pt Times New Roman,serif; margin: 0; text-align: justify; text-indent: 0.5in">We are submitting this letter on
behalf of Cyclacel Pharmaceuticals, Inc. (the &ldquo;<B>Company</B>&rdquo;) in response to comments from the staff (the &ldquo;<B>Staff</B>&rdquo;)
of the Securities and Exchange Commission (the &ldquo;<B>Commission</B>&rdquo;) received by letter dated June 9, 2017 (the &ldquo;<B>Comment
Letter</B>&rdquo;) from the Division of Corporate Finance and Office of Healthcare and Insurance, to Spiro Rombotis, the Company&rsquo;s
Chief Executive Officer, relating to the above-referenced registration statement on Form S-1 of the Company filed with the Commission
on May 26, 2017 (the &ldquo;<B>Registration Statement</B>&rdquo;).</P>

<P STYLE="font: 10pt Times New Roman,serif; margin: 0; text-align: justify">&nbsp;</P>

<P STYLE="font: 11pt Times New Roman,serif; margin: 0; text-align: justify; text-indent: 0.5in">For convenient reference, we have
set forth below in italics the Staff&rsquo;s comment set forth in the Comment Letter and have keyed the Company&rsquo;s response
to the numbering of the comment and the heading used in the Comment Letter. This letter is being filed with the Commission with
Amendment No.&nbsp;1 to the Registration Statement (the &ldquo;<B>Amended Registration Statement</B>&rdquo;). Any capitalized terms
used herein, but not defined shall have the meanings ascribed to them in the Amended Registration Statement. The response is based
on information provided to Mintz, Levin, Cohn, Ferris, Glovsky and Popeo, P.C. by representatives of the Company. Page numbers
referred to in this response reference the applicable pages of the Amended Registration Statement.</P>

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

<P STYLE="font: 12pt Times New Roman,serif; margin: 0"><U>Facing Page</U></P>

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

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 12pt Times New Roman,serif; margin-top: 0; margin-bottom: 0"><TR STYLE="vertical-align: top">
<TD STYLE="width: 0.5in"></TD><TD STYLE="width: 0.25in">1.</TD><TD><I>Please revise the fee table to calculate the registration fee based on each of the securities being offered. Please refer
to Question 240.06 of the Securities Act Rules Compliance and Disclosure Interpretations for guidance.</I></TD></TR></TABLE>

<P STYLE="font: 10pt Times New Roman,serif; margin: 0 0 0 0.75in"><I>&nbsp;</I></P>

<P STYLE="font: 12pt Times New Roman,serif; margin: 0 0 0 0.5in"><B>Response</B>: In response to the Staff&rsquo;s comment, the
Company has revised the fee table in the Amended Registration Statement accordingly.</P>

<P STYLE="font: 10pt Times New Roman,serif; margin: 0; text-align: center"><B>&nbsp;</B></P>

<P STYLE="font: 11pt Garamond,serif; margin: 0; text-align: center"><B>Mintz, Levin, Cohn, Ferris, Glovsky and Popeo, P.C.</B></P>

<P STYLE="font: 10pt Times New Roman,serif; margin: 0; text-align: center"><FONT STYLE="font-variant: small-caps">&nbsp;</FONT></P>

<P STYLE="font: 9pt Garamond,serif; margin: 0; text-align: center"><FONT STYLE="font-variant: small-caps">Boston | London | Los
Angeles | New York | San Diego | San Francisco | Stamford | Washington</FONT></P>

<P STYLE="font: 10pt Times New Roman,serif; margin: 0; text-align: center"><FONT STYLE="font-variant: small-caps">&nbsp;</FONT></P>


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<P STYLE="font: 12pt Times New Roman,serif; margin: 0"><I>&nbsp;</I></P>

<P STYLE="font: small-caps 12pt Garamond,serif; margin: 0"><FONT STYLE="font-variant: normal"><B>Mintz, Levin, Cohn, Ferris, Glovsky
and Popeo, P.C.</B></FONT></P>

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

<P STYLE="font: 12pt Times New Roman,serif; margin: 0">United States Securities and Exchange Commission</P>

<P STYLE="font: 11pt Garamond,serif; margin: 0">June 30, 2017</P>

<P STYLE="font: 11pt Garamond,serif; margin: 0">Page 2</P>

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

<P STYLE="font: 12pt Times New Roman,serif; margin: 0"><U>Cover Page</U></P>

<P STYLE="font: 10pt Times New Roman,serif; margin: 0 0 0 0.75in"><I>&nbsp;</I></P>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 12pt Times New Roman,serif; margin-top: 0; margin-bottom: 0"><TR STYLE="vertical-align: top">
<TD STYLE="width: 0.5in"></TD><TD STYLE="width: 0.25in">2.</TD><TD><I>Please tell us whether you will use the recent stock price listed on the cover page to determine the offering price of the
units. If you will not use the recent stock price to set the offering price, then please include disclosure on the cover page indicating
the factors that will be used to determine the offering price.</I></TD></TR></TABLE>

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

<P STYLE="font: 12pt Times New Roman,serif; margin: 0 0 0 0.5in"><B>Response</B>: The Company respectfully acknowledges the Staff&rsquo;s
comment. In response to the Staff&rsquo;s comment, the Company has clarified on the cover of the Amended Registration Statement
that the recent price of its common stock will be one of several factors in determining the public offering price. <FONT STYLE="background-color: white">Other
factors to be considered in determining the public offering price include the Company&rsquo;s history, prospects, the industry
in which it operates, the previous experience of its executive officers and the general condition of the securities markets at
the time of this offering. </FONT></P>

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

<P STYLE="font: 12pt Times New Roman,serif; margin: 0"><U>Incorporation of Information by Reference, page 60</U></P>

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

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 12pt Times New Roman,serif; margin-top: 0; margin-bottom: 0"><TR STYLE="vertical-align: top">
<TD STYLE="width: 0.5in"></TD><TD STYLE="width: 0.25in">3.</TD><TD><I>Please incorporate by reference your definitive proxy statement filed April 12, 2017. Please refer to Item 12(a)(2) of Form
S-1 for guidance.</I></TD></TR></TABLE>

<P STYLE="font: 10pt Times New Roman,serif; margin: 0 0 0 0.75in"><I>&nbsp;</I></P>

<P STYLE="font: 12pt Times New Roman,serif; margin: 0 0 0 0.5in"><B>Response</B>: In response to the Staff&rsquo;s comment, the
Company has incorporated its definitive proxy statement by reference in the Amended Registration Statement.</P>

<P STYLE="font: 10pt Times New Roman,serif; margin: 0 0 0 0.5in"><I>&nbsp;</I></P>

<P STYLE="font: 12pt Times New Roman,serif; margin: 0; text-align: center">*&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;*&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;*&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;*&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;*</P>

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

<P STYLE="font: 12pt Times New Roman,serif; margin: 0; text-indent: 0.5in">We hope that the above response will be acceptable to
the Staff. Please do not hesitate to contact me at 212-692-6774 or jipapernik@mintz.com with any comments or questions regarding
the Amended Registration Statement and this letter. We thank you for your time and attention.</P>

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

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    <TD STYLE="width: 50%; font: 11pt Times New Roman,serif">&nbsp;</td>
    <TD STYLE="width: 40%; font: 11pt Times New Roman,serif"><font style="font-size: 12pt">Sincerely,</font></td>
    <TD STYLE="width: 10%; font: 11pt Times New Roman,serif">&nbsp;</td></tr>
<tr style="vertical-align: top">
    <TD STYLE="font: 11pt Times New Roman,serif"><font style="font-size: 12pt">&nbsp;</font></td>
    <TD STYLE="border-bottom: Black 1pt solid; font: 11pt Times New Roman,serif"><font style="font-size: 12pt">/s/ Joel I. Papernik</font></td>
    <TD STYLE="font: 11pt Times New Roman,serif">&nbsp;</td></tr>
<tr style="vertical-align: top">
    <TD STYLE="font: 11pt Times New Roman,serif">&nbsp;</td>
    <TD STYLE="font: 11pt Times New Roman,serif"><font style="font-size: 12pt">Joel I. Papernik</font></td>
    <TD STYLE="font: 11pt Times New Roman,serif">&nbsp;</td></tr>
</table>
<P STYLE="font: 10pt Times New Roman,serif; margin: 0">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 12pt Times New Roman,serif; margin-top: 0; margin-bottom: 0"><TR STYLE="vertical-align: top">
<TD STYLE="width: 0"></TD><TD STYLE="width: 27.35pt">cc:</TD><TD><I><U>Securities and Exchange Commission</U></I></TD></TR></TABLE>

<P STYLE="font: 12pt Times New Roman,serif; margin: 0 0 0 27.35pt">Suzanne Hayes</P>

<P STYLE="font: 12pt Times New Roman,serif; margin: 0 0 0 27pt">Johnny Gharib</P>

<P STYLE="font: 12pt Times New Roman,serif; margin: 0 0 0 27pt">Erin Jaskot</P>

<P STYLE="font: 10pt Times New Roman,serif; margin: 0 0 0 27pt">&nbsp;</P>

<P STYLE="font: 12pt Times New Roman,serif; margin: 0 0 0 27pt"><I><U>Cyclacel Pharmaceuticals, Inc.</U></I></P>

<P STYLE="font: 12pt Times New Roman,serif; margin: 0 0 0 27pt">Spiro Rombotis, Chief Executive Officer</P>

<P STYLE="font: 12pt Times New Roman,serif; margin: 0 0 0 27pt">&nbsp;</P>


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