Form: S-1

General form of registration statement for all companies including face-amount certificate companies

May 11, 2010


May 11, 2010
617 832 1113 direct
pbork@foleyhoag.com
 
Via Edgar

Securities and Exchange Commission
Division of Corporate Finance
100 F Street, N.E.
Washington, DC  20549
 
   
 
Re:
Novelos Therapeutics, Inc.
Registration Statement on Form S-1
 
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 Registration Statement on Form S-1 (the “Registration Statement”).  The Registration Statement covers the direct offering of up to 60,000,000 shares of the Company’s common stock, par value $0.00001 per share, by the Company.
 
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, Matthew Eckert at (617) 832-3057.
 
 
 
Very truly yours,
 
/s/ Paul Bork                                           
     Paul Bork
 
PB:vlc
Enclosures

Mr. Harry Palmin
Mr. Matthew Eckert