United States securities and exchange commission logo




                                                                                
                          May 6, 2024

       Gerard Michel
       Chief Executive Officer
       Delcath Systems, Inc.
       566 Queensbury Avenue
       Queensbury, NY 12804

                                                        Re: Delcath Systems, 
Inc.
                                                            Registration 
Statement on Form S-3
                                                            Filed April 29, 
2024
                                                            File No. 333-278989

       Dear Gerard Michel:

              This is to advise you that we have not reviewed and will not 
review your registration
       statement.

               Please refer to Rules 460 and 461 regarding requests for 
acceleration. 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.

                                                        Please contact Juan 
Grana at 202-551-6034 with any questions.



                                                                                
                          Sincerely,

                                                                                
                          Division of Corporation Finance
                                                                                
                          Office of Industrial Applications and
                                                                                
                          Services
       cc:                                              Ryan S. Sansom, Esq.