May 19, 2020
U.S. Securities and Exchange Commission
Division of Corporation Finance
100 F Street, N.E.
Washington, D.C. 20549-0405
Re: Galectin Therapeutics Inc.
Registration Statement on Form S-3
File No. 333-238151
Ladies and Gentlemen:
Pursuant to Rules 460 and 461 of the General Rules and Regulations under the Securities Act of 1933, as amended, Galectin Therapeutics Inc. (the Company) hereby requests the Securities and Exchange Commission (the Commission) to accelerate the effective date of the above- referenced Registration Statement and declare such Registration Statement effective as of 4:00 p.m. Eastern Time, on Thursday, May 21, 2020, or at such later time as the Company or its counsel, Dentons US LLP, may orally request via telephone call to the staff (the Staff) of the Commission. The Company also requests that the Commission specifically confirm such effective date and time to the Company and the undersigned.
If you have any further comments or require any further information or if any questions should arise in connection with this submission, please call Mr. Robert Tritt at (404) 527-8130 or Mr. Derek Swanson at (404) 527-4929 at Dentons US, LLP.
|Very truly yours,|
Jack W. Callicutt
Chief Financial Officer