Published on June 1, 2007
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617.832.1113
pbork@foleyhoag.com
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Via
Edgar
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Securities
and Exchange Commission
Division
of Corporate Finance
450
Fifth Street, N.W.
Washington,
DC 20549
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Re:
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Novelos
Therapeutics, Inc.
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Amendment
No. 1 to the Registration Statement on Form SB-2 (Registration No.
333-143263)
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Ladies
and Gentlemen:
This
letter constitutes supplemental correspondence on behalf of Novelos
Therapeutics, Inc., a Delaware corporation (the “Company”), related to and filed
together with the Company’s Amendment No. 1 (the “Amendment”) to the
Registration Statement on Form SB-2, Registration No. 333-143263,
which
was filed with the SEC on May 25, 2007.
The
primary purpose of the Amendment is to include on the cover page of the
registration statement the “delaying amendment” paragraph. The date of the
prospectus has been changed and recent stock prices have been
updated.
Should
a
member of the Staff have any questions concerning this filing, it is requested
that he or she contact the undersigned, Paul Bork, at (617) 832-1113, or in
my
absence, Amanda Kirouac at (617) 832-3091.
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Sincerely,
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/s/
Paul
Bork
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Paul Bork
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PB
Enclosures
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Mr.
Harry Palmin
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Ms.
Amanda Kirouac