-----BEGIN PRIVACY-ENHANCED MESSAGE----- Proc-Type: 2001,MIC-CLEAR Originator-Name: webmaster@www.sec.gov Originator-Key-Asymmetric: MFgwCgYEVQgBAQICAf8DSgAwRwJAW2sNKK9AVtBzYZmr6aGjlWyK3XmZv3dTINen TWSM7vrzLADbmYQaionwg5sDW3P6oaM5D3tdezXMm7z1T+B+twIDAQAB MIC-Info: RSA-MD5,RSA, AN+FpCjKZRmbM8MXqkqHqx4dysKCRXL5ghrbJsHH0kdQ92d0Spm2y0RSlbCRmq1y asy5hbI1CU//3uEE+rKL3Q== 0000799698-10-000033.txt : 20110128 0000799698-10-000033.hdr.sgml : 20110128 20101213161347 ACCESSION NUMBER: 0000799698-10-000033 CONFORMED SUBMISSION TYPE: CORRESP PUBLIC DOCUMENT COUNT: 1 FILED AS OF DATE: 20101213 FILER: COMPANY DATA: COMPANY CONFORMED NAME: CYTRX CORP CENTRAL INDEX KEY: 0000799698 STANDARD INDUSTRIAL CLASSIFICATION: BIOLOGICAL PRODUCTS (NO DIAGNOSTIC SUBSTANCES) [2836] IRS NUMBER: 581642750 STATE OF INCORPORATION: DE FISCAL YEAR END: 1231 FILING VALUES: FORM TYPE: CORRESP BUSINESS ADDRESS: STREET 1: 11726 SAN VICENTE BOULEVARD STREET 2: SUITE 650 CITY: LOS ANGELES STATE: CA ZIP: 90049 BUSINESS PHONE: 310-826-5648 MAIL ADDRESS: STREET 1: 11726 SAN VICENTE BOULEVARD STREET 2: SUITE 650 CITY: LOS ANGELES STATE: CA ZIP: 90049 CORRESP 1 filename1.htm resp.htm
 
CytRx Corporation
11726 San Vicente Boulevard, Suite 650
Los Angeles, California 90049
 
December 13, 2010
 
VIA FEDERAL EXPRESS AND VIA EDGAR
 
Securities and Exchange Commission
100 F Street, N.E.
Washington, D.C.  20549
Attention: Jack L. Krug

Re:
CytRx Corporation
 
 
Form S-3 Registration Statement
 
 
Filed November 8, 2010
 
 
File No. 333-170437
 
 
Dear Mr. Krug:
 
By letter dated November 16, 2010, the staff (the “Staff”) of the Securities and Exchange Commission (the “Commission”) provided CytRx Corporation (the “Company”) with comments regarding the Company’s Registration Statement on Form S-3 (the “Registration Stagement”), which was filed with the Commission on November 8, 2010.  This letter contains the Company’s responses to the Staff’s comments.  The numbered response and the heading set forth below correspond to the numbered comment and heading in th e Staff’s letter dated November 16, 2010.
 
The Company has revised the Registration Statement in response to the Staff’s comments and is filing concurrently with this letter an amended Registration Statement (the “Amended Registration Statement”) that contains these revisions and a few other changes updating the information set forth in the Registration Statement.  To facilitate the Staff’s review, the Company has provided, on a supplemental basis as an enclosure to this letter, a blacklined copy of the Amended Registration Statement marked to show changes from the Registration Statement.
 
Incorporation of Information Filed with the SEC, page 22
 
1.  
Please amend your filing to also include the Form 8-K filed on January 7, 2010.
 
In response to the Staff’s comment, the Company has added on page 22 of the prospectus contained in the Amended Registration Statement a reference to incorporate into the prospectus the Company’s Form 8-K filed on January 7, 2010, as well as its recent Form 8-K filed on November 8, 2010.
 
Accompanying this letter is the Company’s separate request for acceleration of the effective date of the Amended Registration Statement, including the acknowledgements cited in the Staff’s letter dated November 16, 2010.
 
Please direct any questions regarding this response letter or the Company’s acceleration request to the undersigned at 310-826-5648, extension 312.
 
Very truly yours,


/s/ Benjamin S. Levin
Benjamin S. Levin
 
cc: Dale E. Short
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