# EDGAR Filing Document

**Accession Number:** 0001107421
**File Stem:** 0001193125-25-227249
**Filing Date:** 2025-10
**Character Count:** 3547
**Document Hash:** a0e2aca65c3be2d888c74237aae82f15
**Contains OCR:** False
**Source Format:** 

## Filing Content

## Filing Summary
**0001193125-25-227249.hdr.sgml**: 20260625

**ACCESSION NUMBER**: 0001193125-25-227249

**CONFORMED SUBMISSION TYPE**: CORRESP

**PUBLIC DOCUMENT COUNT**: 1

**FILED AS OF DATE**: 20251001

**FILER**: 

**COMPANY DATA:**
- **COMPANY CONFORMED NAME:** Alaunos Therapeutics, Inc.
- **CENTRAL INDEX KEY:** 0001107421
- **STANDARD INDUSTRIAL CLASSIFICATION:** PHARMACEUTICAL PREPARATIONS [2834]
- **ORGANIZATION NAME:** 03 Life Sciences
- **EIN:** 841475642
- **STATE OF INCORPORATION:** DE
- **FISCAL YEAR END:** 1231

**FILING VALUES:**
- **FORM TYPE:** CORRESP

**BUSINESS ADDRESS:**
- **STREET 1:** 501 E LAS OLAS BLVD
- **STREET 2:** SUITE 300
- **CITY:** FORT LAUDERDALE
- **STATE:** FL
- **ZIP:** 33301
- **BUSINESS PHONE:** (346) 355-4099

**MAIL ADDRESS:**
- **STREET 1:** 501 E LAS OLAS BLVD
- **STREET 2:** SUITE 300
- **CITY:** FORT LAUDERDALE
- **STATE:** FL
- **ZIP:** 33301

**FORMER COMPANY:**
- **FORMER CONFORMED NAME:** ZIOPHARM ONCOLOGY INC
- **DATE OF NAME CHANGE:** 20050919

**FORMER COMPANY:**
- **FORMER CONFORMED NAME:** EASYWEB INC
- **DATE OF NAME CHANGE:** 20010213

**Alaunos Therapeutics, Inc.** 

**501 E. Las Olas Blvd., Suite 300** 

**Fort Lauderdale, FL 33301** 

**(346) 355-4099** 

***<u>Via EDGAR</u>***

October 1, 2025

United States Securities and Exchange Commission

100 F Street, N.E. Mailstop 3720

Washington D.C., 20549-7010

Attention: Jason Drory

---

| | |
|:---|:---|
| **Re:** | **Alaunos Therapeutics, Inc.**  |

---

**Amendment No. 1 to Registration Statement on Form S-3** 

**Filed September 9, 2025** 

**File No. 333-289748** 

Dear Mr. Drory:

I write on behalf of Alaunos Therapeutics, Inc. (the "Company") in response to Staff's letter of September 17, 2025, by the Division of Corporation Finance of the United States Securities and Exchange Commission (the "Commission") regarding the above-referenced registration statement on Form S-3, filed September 9, 2025 (the Comment Letter").

Paragraph numbering used for each response corresponds to the numbering used in the Comment letter.

**<u>AMENDMENT NO.</u> <u>1 TO REGISTRATION STATEMENT ON FORM S-3</u>** 

**<u>GENERAL</u>** 

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;1. WE NOTE YOUR RESPONSE TO PRIOR COMMENT 1. SPECIFICALLY , WE NOTE YOUR STATEMENT THAT YOU ARE RELYING ,
IN PART , ON GENERAL INSTRUCTION I.B.6 TO FORM S-3 TO REGISTER THE RESALE OF COMMON SHARES THAT ARE ISSUABLE PURSUANT TO AN EQUITY LINE FINANCING ARRANGEMENT WITH MAST HILL FUND , L.P. HOWEVER , GIVEN YOUR PUBLIC FLOAT AND THE MAXIMUM PRINCIPAL AMOUNT OF SHARES ISSUABLE PURSUANT TO THE EQUITY LINE FINANCING ARRANGEMENT , IT DOES NOT APPEAR THAT YOU ARE ELIGIBLE TO RELY ON GENERAL INSTRUCTION I.B.6 TO FORM S-3 FOR THE PROPOSED TRANSACTION . IN THIS REGARD , WE NOTE THE MAXIMUM PRINCIPAL AMOUNT OF SHARES ISSUABLE PURSUANT TO THE EQUITY LINE FINANCING ARRANGEMENT APPEARS TO HAVE EXCEEDED ONE - THIRD OF YOUR PUBLIC FLOAT AT THE TIME OF EXECUTION OF YOUR EQUITY PURCHASE AGREEMENT WITH MAST HILL FUND , L.P. REFER TO QUESTION 139.23 OF THE SECURITIES ACT SECTIONS COMPLIANCE AND DISCLOSURE INTERPRETATIONS , AVAILABLE ON OUR WEBSITE .
ACCORDINGLY , PLEASE AMEND YOUR REGISTRATION STATEMENT AS APPROPRIATE OR OTHERWISE ADVISE .

In response to this comment, the Company removed the equity line and warrant from the Company's amended registration statement on Form S-3 and plans to include those securities in a separately submitted registration statement on Form S-1.

Sincerely,

<u>/s/ Holger Weis</u> 

Holger Weis

CEO