<SEC-DOCUMENT>0001654954-18-002607.txt : 20180419
<SEC-HEADER>0001654954-18-002607.hdr.sgml : 20180419
<ACCEPTANCE-DATETIME>20180315161332
<PRIVATE-TO-PUBLIC>
ACCESSION NUMBER:		0001654954-18-002607
CONFORMED SUBMISSION TYPE:	CORRESP
PUBLIC DOCUMENT COUNT:		1
FILED AS OF DATE:		20180315

FILER:

	COMPANY DATA:	
		COMPANY CONFORMED NAME:			GT Biopharma, Inc.
		CENTRAL INDEX KEY:			0000109657
		STANDARD INDUSTRIAL CLASSIFICATION:	PHARMACEUTICAL PREPARATIONS [2834]
		IRS NUMBER:				941620407
		STATE OF INCORPORATION:			FL
		FISCAL YEAR END:			1231

	FILING VALUES:
		FORM TYPE:		CORRESP

	BUSINESS ADDRESS:	
		STREET 1:		1825 K STREET
		STREET 2:		SUITE 510
		CITY:			WASHINGTON, D.C.
		STATE:			DC
		ZIP:			33602
		BUSINESS PHONE:		(800) 304-9888

	MAIL ADDRESS:	
		STREET 1:		1825 K STREET
		STREET 2:		SUITE 510
		CITY:			WASHINGTON, D.C.
		STATE:			DC
		ZIP:			33602

	FORMER COMPANY:	
		FORMER CONFORMED NAME:	OXIS INTERNATIONAL INC
		DATE OF NAME CHANGE:	19940916

	FORMER COMPANY:	
		FORMER CONFORMED NAME:	DDI PHARMACEUTICALS INC
		DATE OF NAME CHANGE:	19920703

	FORMER COMPANY:	
		FORMER CONFORMED NAME:	DIAGNOSTIC DATA INC /DE/
		DATE OF NAME CHANGE:	19850312
</SEC-HEADER>
<DOCUMENT>
<TYPE>CORRESP
<SEQUENCE>1
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<font style="font-family: Times New Roman; font-size: 13px">March
15, 2018</font></div>
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VIA EDGAR</font></div>
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<font style="font-family: Times New Roman; font-size: 13px">&#xA0;</font></div>
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<font style="font-family: Times New Roman; font-size: 13px">Division
of Corporation Finance</font></div>
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<font style="font-family: Times New Roman; font-size: 13px">United
States Securities and Exchange Commission</font></div>
<div style="text-align: left; margin-left: 0px; margin-right: 0px; text-indent: 0px">
<font style="font-family: Times New Roman; font-size: 13px">100 F
Street NE</font></div>
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<font style="font-family: Times New Roman; font-size: 13px">Washington,
D.C. 20549</font></div>
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<font style="font-family: Times New Roman; font-size: 13px">Attention:</font></div>
<div style="text-align: justify; display: table-cell; margin-left: 0px; text-indent: 0px; margin-right: 0px;"><font style="font-family: Times New Roman; font-size: 13px">Chris Edwards,
Special Counsel</font></div>
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<font style="font-family: Times New Roman; font-size: 13px">&#xA0;</font></div>
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<font style="font-family: Times New Roman; font-size: 13px">Erin
Jaskot, Special Counsel</font></div>
</div>
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<font style="font-family: Times New Roman; font-size: 13px">&#xA0;</font></div>
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<font style="font-weight: bold; font-family: Times New Roman; font-size: 13px">Re:</font></div>
<div style="text-align: justify; display: table-cell; margin-left: 0px; text-indent: 0px; margin-right: 0px;"><font style="font-weight: bold; font-family: Times New Roman; font-size: 13px">GT
Biopharma, Inc.</font></div>
</div>
</div>
<div style="text-align: justify; margin-left: 0px; margin-right: 0px; text-indent: 48px">
<font style="font-weight: bold; font-family: Times New Roman; font-size: 13px">Registration
Statement on Form S-3</font></div>
<div style="text-align: justify; margin-left: 0px; margin-right: 0px; text-indent: 48px">
<font style="font-weight: bold; font-family: Times New Roman; font-size: 13px">Filed
March 1, 2018</font></div>
<div style="text-align: justify; margin-left: 0px; margin-right: 0px; text-indent: 48px">
<font style="font-weight: bold; font-family: Times New Roman; font-size: 13px">File
No. 333-223348</font></div>
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<font style="font-family: Times New Roman; font-size: 13px">&#xA0;</font></div>
<div style="text-align: justify; margin-left: 0px; margin-right: 0px; text-indent: 48px">
<font style="font-weight: bold; font-family: Times New Roman; font-size: 13px">Registration
Statement on Form S-3</font></div>
<div style="text-align: justify; margin-left: 0px; margin-right: 0px; text-indent: 48px">
<font style="font-weight: bold; font-family: Times New Roman; font-size: 13px">Filed
March 1, 2018</font></div>
<div style="text-align: justify; margin-left: 0px; margin-right: 0px; text-indent: 48px">
<font style="font-weight: bold; font-family: Times New Roman; font-size: 13px">File
No. 333-223349</font></div>
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<font style="font-family: Times New Roman; font-size: 13px">&#xA0;</font></div>
<div style="text-align: justify; margin-left: 0px; margin-right: 0px; text-indent: 0px">
<font style="font-family: Times New Roman; font-size: 13px">Dear
Mr. Edwards:</font></div>
<div><font style="font-family: Times New Roman; font-size: 10">&#xA0;</font></div>
<div style="text-align: justify; margin-left: 0px; margin-right: 0px; text-indent: 48px">
<font style="font-family: Times New Roman; font-size: 13px">This
letter is being furnished by GT Biopharma, Inc. (the
&#x201C;<font style="font-weight: bold; font-style: italic">Company</font>&#x201D;) in
response to the two substantially similar comment letters, each
dated March 12, 2018,<font style="font-weight: bold; font-style: italic">&#xA0;</font>from the staff
(the &#x201C;<font style="font-weight: bold; font-style: italic">Staff</font>&#x201D;) of the
U.S. Securities and Exchange Commission (the &#x201C;<font style="font-weight: bold; font-style: italic">Commission</font>&#x201D;)
regarding the Company&#x2019;s Registration Statements on
Form&#xA0;S-3 filed March 1, 2018 (the &#x201C;<font style="font-weight: bold; font-style: italic">Registration
Statements</font>&#x201D;).</font></div>
<div><font style="font-family: Times New Roman; font-size: 10">&#xA0;</font></div>
<div style="text-align: justify; margin-left: 0px; margin-right: 0px; text-indent: 48px">
<font style="font-family: Times New Roman; font-size: 13px">In
connection with this letter, the Company has filed an Amendment No.
1 to each Registration Statement (each, an &#x201C;<font style="font-weight: bold; font-style: italic">Amended Registration
Statement</font>&#x201D;). The Amended Registration Statements
reflect the Company&#x2019;s responses to the comments from the
Staff and incorporate certain other updating and conforming
changes. Capitalized terms used in this letter but not otherwise
defined have the meanings given to such terms in the Registration
Statements. We have enclosed a courtesy package, which includes
copies of the Amended Registration Statements.</font></div>
<div style="text-align: justify; margin-left: 0px; margin-right: 0px; text-indent: 0px">
<font style="font-family: Times New Roman; font-size: 13px">&#xA0;</font></div>
<div style="text-align: justify; margin-left: 0px; margin-right: 0px; text-indent: 0px">
<font style="text-decoration: underline; color: #000000; font-family: Times New Roman; font-size: 13px">
Incorporation of Certain Information by Reference, page
31</font></div>
<div><font style="font-family: Times New Roman; font-size: 10">&#xA0;</font></div>
<div style="margin-left: 0px; text-indent: 0px"><font style="font-style: italic; color: #000000; font-family: Times New Roman; font-size: 13px">
<font style="text-decoration: underline; color: #000000">1.</font>&#xA0;&#xA0;&#xA0;&#xA0;&#xA0;&#xA0;&#xA0;&#xA0;&#xA0;&#xA0;&#xA0;&#xA0;</font><font id="tab2" style="letter-spacing: 12px; color: black">&#xA0;</font><font style="color: #000000; font-style: italic; font-family: Times New Roman; font-size: 13px">We
note that you have incorporated by reference the annual report on
Form 10-K for the fiscal year ended December 31, 2016, but do not
incorporate by reference all reports filed pursuant to Section
13(a) or 15(d) of the Exchange Act since December 31, 2016 as
required by Item 12(a)(2) of Form S-3. Please revise your
registration statement so that it complies with Item 12 of Form
S-3.</font></div>
<div><font style="font-family: Times New Roman; font-size: 10">&#xA0;</font></div>
<div style="text-align: justify; margin-left: 0px; margin-right: 0px; text-indent: 0px">
<font style="font-family: Times New Roman; font-size: 13px"><font style="font-weight: bold">
Response:</font> In response to the Staff&#x2019;s comment, we have
incorporated by reference in the Amended Registration Statements
all reports filed pursuant to Section&#xA0;13(a) or 15(d) of the
Exchange Act as required by Item 12(a)(2) of Form S-3.</font></div>
<div><font style="font-family: Times New Roman; font-size: 10">&#xA0;</font></div>
<div><font style="font-family: Times New Roman; font-size: 10">&#xA0;</font></div>
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<div style="text-align: justify; margin-left: 0px; margin-right: 14px; text-indent: 0px">
<font style="text-decoration: underline; color: #000000; font-family: Times New Roman; font-size: 13px">
General</font></div>
<div><font style="font-family: Times New Roman; font-size: 10">&#xA0;</font></div>
<div><font style="font-family: Times New Roman; font-size: 10">&#xA0;</font></div>
<div style="margin-left: 0px; text-indent: 0px"><font style="font-style: italic; color: #000000; font-family: Times New Roman; font-size: 13px">
<font style="text-decoration: underline; color: #000000">1.</font>&#xA0;&#xA0;&#xA0;&#xA0;&#xA0;&#xA0;&#xA0;&#xA0;&#xA0;&#xA0;&#xA0;&#xA0;</font><font id="tab2" style="letter-spacing: 12px; color: black">&#xA0;</font><font style="color: #000000; font-style: italic; font-family: Times New Roman; font-size: 13px">Please
advise us as to the basis upon which you are eligible to register
on Form S-3 at this time. Refer to General Instruction I.A.3(b) of
Form S-3. In this regard, we note that with respect to the
amendment to the certificate of incorporation on July 17,2017 to
change the name of the company, the Form&#xA0;8-K providing Item
5.03 disclosure was not filed until July 25, 2017. As such, it
appears this Form 8-K was not filed timely. For guidance, please
refer to Item 5.03(a) of Form 8-K.</font></div>
<div><font style="font-family: Times New Roman; font-size: 10">&#xA0;</font></div>
<div style="text-align: justify; margin-left: 0px; margin-right: 0px; text-indent: 0px">
<font style="font-family: Times New Roman; font-size: 13px"><font style="font-weight: bold">
Response:</font> We respectfully advise the Staff that the current
report on Form 8-K that the Company filed on July 25, 2017 (the
&#x201C;<font style="font-weight: bold; font-style: italic">Original
8-K</font>&#x201D;) contained an error in the effective date of the
amendment to the Company&#x2019;s Certificate of Incorporation
changing the name of the Company from Oxis International, Inc. to
GT Biopharma, Inc. (the &#x201C;<font style="font-weight: bold; font-style: italic">Name Change
Amendment</font>&#x201D;). The effective date of the Name Change
Amendment was July 19, 2017, not July 17, 2017. The Company has
filed an amendment to the Original 8-K to reflect the correct
date.</font></div>
<div><font style="font-family: Times New Roman; font-size: 10">&#xA0;</font></div>
<div style="text-align: justify; margin-left: 0px; margin-right: 0px; text-indent: 48px">
<font style="font-family: Times New Roman; font-size: 13px">In
light of this correction, we respectfully advise the Staff that the
Original 8-K was filed timely. With respect to General Instruction
I.A.3(b), we further advise the Staff that the Company has filed in
a timely manner all reports required to be filed during the 12
calendar months and any portion of a month immediately preceding
the filing of the Registration Statement, other than reports that
are required solely pursuant to Item 1.01, 1.02, 1.04, 2.03, 2.04,
2.05, 2.06, 4.02(a) or 5.02(e) of Form 8-K.</font></div>
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<font style="font-family: Times\ New\ Roman; font-size: 13px;">&#xA0;</font></div>
<div style="text-align: center; margin-left: 0px; margin-right: 0px; text-indent: 0px;">
<font style="font-family: Times\ New\ Roman; font-size: 13px;">*&#xA0;&#xA0;&#xA0;
*&#xA0;&#xA0;&#xA0; *</font></div>
<div><font style="font-family: Times New Roman; font-size: 10">&#xA0;</font></div>
<div style="text-align: justify; margin-left: 0px; margin-right: 0px; text-indent: 48px">
<font style="font-family: Times New Roman; font-size: 13px">If you
have any questions related to this letter, please contact Jenifer
R. Smith of DLA Piper LLP (US), the Company&#x2019;s outside
counsel, at (512) 457-7037.</font></div>
<div style="text-align: justify; margin-left: 0px; margin-right: 0px; text-indent: 0px">
<font style="font-family: Times New Roman; font-size: 13px">&#xA0;</font></div>
<div style="text-align: justify; margin-left: 0px; margin-right: 0px; text-indent: 288px">
<font style="font-family: Times New Roman; font-size: 13px">Sincerely,</font></div>
<div style="text-align: justify; margin-left: 0px; margin-right: 0px; text-indent: 0px">
<font style="font-family: Times New Roman; font-size: 13px">&#xA0;</font></div>
<div style="text-align: justify; margin-left: 0px; margin-right: 0px; text-indent: 288px">
<font style="font-weight: bold; font-family: Times New Roman; font-size: 13px">GT
BIOPHARMA, INC.</font></div>
<div style="text-align: justify; margin-left: 0px; margin-right: 0px; text-indent: 0px">
<font style="font-family: Times New Roman; font-size: 13px">&#xA0;</font></div>
<div style="text-align: justify; margin-left: 0px; margin-right: 0px; text-indent: 336px">
<font style="font-family: Times\ New\ Roman; font-size: 13px;">By:
/s/</font> <font style="font-family: Times New Roman; font-size: 13px">Steven
Weldon</font></div>
<div style="text-align: justify; margin-left: 0px; margin-right: 0px; text-indent: 336px">
<font style="font-family: Times New Roman; font-size: 13px">Steven
Weldon</font></div>
<div style="text-align: justify; margin-left: 0px; margin-right: 0px; text-indent: 336px">
<font style="font-family: Times New Roman; font-size: 13px">Chief
Financial Officer</font></div>
<div style="text-align: justify; margin-left: 0px; margin-right: 0px; text-indent: 0px">
<font style="font-family: Times New Roman; font-size: 13px">&#xA0;</font></div>
<div style="text-align: justify; margin-left: 0px; margin-right: 0px; text-indent: 0px">
<font style="font-family: Times New Roman; font-size: 13px">&#xA0;</font></div>
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<font style="font-family: Times New Roman; font-size: 13px">cc:</font></div>
<div style="text-align: justify; display: table-cell; margin-left: 0px; text-indent: 0px; margin-right: 0px;"><font style="font-family: Times New Roman; font-size: 13px">Shawn Cross, Chief
Executive Officer</font></div>
</div>
</div>
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<font style="font-family: Times New Roman; font-size: 13px">&#xA0;</font></div>
<div style="text-align: justify; display: table-cell; margin-left: 0px; text-indent: 0px; margin-right: 0px;"><font style="font-family: Times New Roman; font-size: 13px">Jenifer R. Smith,
DLA Piper LLP (US)</font></div>
</div>
</div>
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