# EDGAR Filing Document

**Accession Number:** 0000872912
**File Stem:** 0001193125-23-010166
**Filing Date:** 2023-1
**Character Count:** 2310
**Document Hash:** 1a13dccdabcf7b88be25b9b28beb1c66
**Contains OCR:** False
**Source Format:** 

## Filing Content

## Filing Summary
**0001193125-23-010166.hdr.sgml**: 20230217

**ACCESSION NUMBER**: 0001193125-23-010166

**CONFORMED SUBMISSION TYPE**: CORRESP

**PUBLIC DOCUMENT COUNT**: 1

**FILED AS OF DATE**: 20230118

**FILER**: 

**COMPANY DATA:**
- **COMPANY CONFORMED NAME:** DELCATH SYSTEMS, INC.
- **CENTRAL INDEX KEY:** 0000872912
- **STANDARD INDUSTRIAL CLASSIFICATION:** SURGICAL & MEDICAL INSTRUMENTS & APPARATUS [3841]
- **IRS NUMBER:** 061245881
- **STATE OF INCORPORATION:** DE
- **FISCAL YEAR END:** 1231

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

**BUSINESS ADDRESS:**
- **STREET 1:** 1633 BROADWAY
- **STREET 2:** SUITE 22C
- **CITY:** NEW YORK
- **STATE:** NY
- **ZIP:** 10019
- **BUSINESS PHONE:** (212) 489-2100

**MAIL ADDRESS:**
- **STREET 1:** 1633 BROADWAY
- **STREET 2:** SUITE 22C
- **CITY:** NEW YORK
- **STATE:** NY
- **ZIP:** 10019

**FORMER COMPANY:**
- **FORMER CONFORMED NAME:** DELCATH SYSTEMS INC
- **DATE OF NAME CHANGE:** 19990607

**Delcath Systems, Inc.** 

1633 Broadway, Suite 22C

New York, New York 10019

January 18, 2023

***Via EDGAR***

Securities and Exchange Commission

Division of Corporation Finance

Office of Industrial Applications and Services

100 F Street, N.E.

Washington, D.C. 20549

Attention: Benjamin Ritchie

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| | |
|:---|:---|
| Re: | **Delcath Systems, Inc.** |

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**Registration Statement on Form S-3 Filed January 10, 2023** 

**File No. 333-269173** 

To whom it may concern:

Pursuant to Rule 461(a) under the Securities Act of 1933, as amended, Delcath Systems, Inc. (the "***Company***") hereby respectfully requests that the effective date of the Company's Registration Statement on Form S-3 (File No. 333-269173) be accelerated by the Securities and Exchange Commission to 4:00 p.m. Washington D.C. time on January 20, 2023 or as soon as practicable thereafter.

The Company requests that we be notified of such effectiveness by a telephone call to Nicolas H.R. Dumont of Cooley LLP at (212) 479-6446 and that such effectiveness also be confirmed in writing.

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| | |
|:---|:---|
| Very truly yours, | Very truly yours, |
| **Delcath Systems, Inc.** | **Delcath Systems, Inc.** |
| By: | /s/ Gerard Michel |
|  | Gerard Michel |
|  | Chief Executive Officer |

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cc: Ryan Sansom, Cooley LLP Nicolas H.R. Dumont, Cooley LLP