August 10, 2018

Harold Shlevin, Ph.D.
Chief Executive Officer and President
Galectin Therapeutics Inc.
4960 Peachtree Industrial Blvd., Suite 240
Norcross, Georgia 30071

       Re: Galectin Therapeutics Inc.
           Registration Statement on Form S-3
           Filed July 27, 2018
           File No. 333-226402

Dear Dr. Shlevin:

       We have limited our review of your registration statement to those
issues we have
addressed in our comment.

       Please respond to this letter by amending your registration statement
and providing the
requested information. If you do not believe our comment applies to your facts
and
circumstances or do not believe an amendment is appropriate, please tell us why
in your
response.

       After reviewing any amendment to your registration statement and the
information you
provide in response to this comment, we may have additional comments.

Registration Statement on Form S-3 filed July 27, 2018

General

1.     We note that the Line of Credit Warrant has not vested with respect to
500,000 of the
       1,000,000 registered shares of common stock underlying the Line of
Credit Warrant. It is
       premature to register in a secondary offering common stock underlying
convertible
       securities if the investor is not irrevocably bound to purchase those
securities. Please
       revise your registration statement to remove the 500,000 shares of
common stock
       underlying the Line of Credit Warrant that have not yet vested. For
guidance, refer to
       Compliance Disclosure Interpretations, Securities Act Sections, Question
139.11.
 Harold Shlevin, Ph.D.
Galectin Therapeutics Inc.
August 10, 2018
Page 2

        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.

       Refer to Rules 460 and 461 regarding requests for acceleration. Please
allow adequate
time for us to review any amendment prior to the requested effective date of
the registration
statement.

       Please contact Irene Paik at 202-551-6553 or Erin Jaskot at 202-551-3442
with any
questions.



                                                           Sincerely,
FirstName LastNameHarold Shlevin, Ph.D.
                                                           Division of
Corporation Finance
Comapany NameGalectin Therapeutics Inc.
                                                           Office of Healthcare
& Insurance
August 10, 2018 Page 2
cc:       Robert E. Tritt - Dentons US LLP
FirstName LastName