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Re: None

Wednesday, 11/01/2017 12:39:18 PM

Wednesday, November 01, 2017 12:39:18 PM

Post# of 50165
Company was advised (put on notice) regarding their Schedule 14A Filed April 11, 2017 filing...It is my belief that they are performing their DD by dotting the "I's" and crossing the "T's."

May 5, 2017

Jennifer K. Simpson
President and Chief Executive Officer Delcath Systems, Inc.
1633 Broadway, Suite 22C
New York, New York 10019

Re: Delcath Systems, Inc.
Preliminary Proxy Statement on Schedule 14A Filed April 11, 2017
File No. 001-16133

Dear Dr. Simpson:

We have completed our review of your filing. We remind you that the company and its management are responsible for the accuracy and adequacy of their disclosures, notwithstanding any review, comments, action or absence of action by the staff.

Sincerely,

/s/ Amanda Ravitz

Amanda Ravitz
Assistant Director
Office of Electronics and Machinery
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