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Published on September 5, 2007
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George
R. Vaughn
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gvaughn@novelos.com
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Chief
Financial Officer
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VIA
EDGAR
Securities
and Exchange Commission
Division
of Corporation Finance
450
Fifth
Street, N.W.
Washington,
D.C. 20549
September
5, 2007
| Re: |
Novelos
Therapeutics, Inc.
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Amendment
No. 3 to Registration Statement on Form SB-2
(File
No. 333-143263)
Ladies
and Gentlemen:
Novelos
Therapeutics, Inc., a Delaware corporation (the “Company”), has filed Amendment
No. 3 to Registration Statement on Form SB-2, File No. 333-143263 (the
“Registration Statement”).
Pursuant
to Rule 461(a) under the Securities Act of 1933, as amended, the Company hereby
requests that the effectiveness of the Registration Statement be accelerated
so
that the Registration Statement will become effective at 4:30 p.m. EST on
September 6, 2007, or as soon as practicable thereafter.
The
Company acknowledges that:
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·
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should
the Commission or the staff, acting pursuant to delegated authority,
declare the filing effective, it does not foreclose the Commission
from
taking any action with respect to the
filing;
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·
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the
action of the Commission or the staff, acting pursuant to delegated
authority, in declaring the filing effective, does not relieve the
Company
from its full responsibility for the adequacy and accuracy of the
disclosure in the filing; and
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·
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the
Company may not assert staff comments and the declaration of effectiveness
as a defense in any proceeding initiated by the Commission or any
person
under the federal securities laws of the United
States.
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Novelos
Therapeutics, Inc.
One
Gateway Center, Suite 504 Newton, MA 02458 617.244.1616 Fax
964.6331
Please
advise Paul Bork of Foley Hoag LLP at 617-832-1113 or, in his absence, Amanda
Kirouac at 617-832-3091, when the Registration Statement has been declared
effective or if the staff has any questions.
Thank
you
for your cooperation.
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Very
truly yours,
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Novelos
Therapeutics, Inc.
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By:
/s/ George R. Vaughn
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George
R. Vaughn, Chief Financial Officer
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| cc: |
Paul
Bork, Esq.
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