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Published on February 12, 2010
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Harry
S. Palmin
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hpalmin@novelos.com
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President
and CEO
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VIA
EDGAR
Securities
and Exchange Commission
Division
of Corporation Finance
450 Fifth
Street, N.W.
Washington,
D.C. 20549
February
11, 2010
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Re:
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Novelos
Therapeutics, Inc.
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Registration Statement on
Form S-1 (File No. 333-161922)
Ladies
and Gentlemen:
On
February 5, 2010, Novelos Therapeutics, Inc., a Delaware corporation (the
“Company”), filed Amendment No. 3 to Registration Statement on Form S-1, File
No. 333-161922 (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 9:00 a.m. EST on
Friday, February 12, 2010, 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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Please
advise Paul Bork of Foley Hoag LLP at 617-832-1113 or, in his absence, Matthew
Eckert at 617-832-3057, 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:
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/s/ Harry S. Palmin
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Harry
S. Palmin, President and CEO
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cc:
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Paul
Bork, Esq.
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Mr. Jeffrey Riedler
Ms. Laura Crotty
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