0001493152-20-015270.txt : 20200911 0001493152-20-015270.hdr.sgml : 20200911 20200811165707 ACCESSION NUMBER: 0001493152-20-015270 CONFORMED SUBMISSION TYPE: CORRESP PUBLIC DOCUMENT COUNT: 2 FILED AS OF DATE: 20200811 FILER: COMPANY DATA: COMPANY CONFORMED NAME: Celsion CORP CENTRAL INDEX KEY: 0000749647 STANDARD INDUSTRIAL CLASSIFICATION: PHARMACEUTICAL PREPARATIONS [2834] IRS NUMBER: 521256615 STATE OF INCORPORATION: DE FISCAL YEAR END: 1231 FILING VALUES: FORM TYPE: CORRESP BUSINESS ADDRESS: STREET 1: 997 LENOX DRIVE STREET 2: SUITE 100 CITY: LAWRENCEVILLE STATE: NJ ZIP: 08648 BUSINESS PHONE: (609) 896-9100 MAIL ADDRESS: STREET 1: 997 LENOX DRIVE STREET 2: SUITE 100 CITY: LAWRENCEVILLE STATE: NJ ZIP: 08648 FORMER COMPANY: FORMER CONFORMED NAME: CELSION CORP DATE OF NAME CHANGE: 19980515 FORMER COMPANY: FORMER CONFORMED NAME: CHEUNG LABORATORIES INC DATE OF NAME CHANGE: 19920703 CORRESP 1 filename1.htm

 

 

997 Lenox Drive, Suite 100

Lawrenceville, New Jersey 08648

Telephone: (609) 896-9100

 

August 11, 2020

 

Via EDGAR and E-Mail

 

Division of Corporation Finance

Securities and Exchange Commission

Washington, D.C. 20549

 

RE: Celsion Corporation
  Registration Statement on Form S-3
  Filed: July 31, 2020
  File No. 333-240271

 

Dear Ladies and Gentlemen:

 

In accordance with Rule 461 promulgated under the Securities Act of 1933, as amended, Celsion Corporation hereby requests acceleration of the effectiveness of its Registration Statement on Form S-3 (Reg. No. 333-240271) to 5:00 p.m., Eastern time, on Thursday, August 13, 2020, or as soon thereafter as is practicable.

 

Very truly yours,

 

Celsion Corporation

 

By: /s/ Jeffrey W. Church  
  Jeffrey W. Church  
  Executive Vice President and Chief Financial Officer  
     
cc: Steven G. Canner, Esq.  
  Baker & McKenzie LLP  

 

   

 

GRAPHIC 2 corresp_001.jpg begin 644 corresp_001.jpg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end