Bio Green Med Solution, Inc.

Regulatory Filings • Jun 19, 2010

CORRESP 1 filename1.htm Correspondence PAGEBREAK

Cyclacel Pharmaceuticals, Inc. 200 Connell Drive, Suite 1500 Berkeley Heights, NJ 07922

June 18, 2010

VIA EDGAR

Securities and Exchange Commission Division of Corporation Finance 100 F Street, N.E. Mail Stop 3561 Washington, D.C. 20549 Attention: Brian Pitko, Esq.

Re: Cyclacel Pharmaceuticals, Inc. Registration Statement on Form S-1, as amended File Number: 333-167470

Dear Mr. Pitko:

Pursuant to Rule 461 of the Rules and Regulations promulgated under the Securities Act of 1933, as amended, Cyclacel Pharmaceuticals, Inc. (the “Company”) hereby requests that the effectiveness of the above-captioned Registration Statement on Form S-1, as amended, be accelerated to Tuesday, June 22, 2010, at 4:30 p.m., EST, or as soon as thereafter practicable.

Please note that we acknowledge the following:

• 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;

• 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

• 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.

Folio /Folio

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Securities and Exchange Commission June 18, 2010 Page 2

Any questions should be addressed to Avisheh Avini, Esq., at Mintz, Levin, Cohn, Ferris, Glovsky and Popeo, P.C., Chrysler Center, 666 Third Avenue, New York, New York 10017, telephone (212) 935-3000.

Thank you very much.

Very truly yours, CYCLCAEL PHARMACEUTICALS, INC.
/s/ Paul McBarron
Paul McBarron
Executive Vice President—Finance, Chief Financial Officer and Chief Operating Officer

cc: Mintz, Levin, Cohn, Ferris, Glovsky and Popeo, P.C. Joel I. Papernik, Esq.

Folio /Folio