997 Lenox Drive, Suite 100

Lawrenceville, New Jersey 08648

Telephone: (609) 896-9100

 

March 26, 2021

 

Via EDGAR and E-Mail

 

Division of Corporation Finance

Securities and Exchange Commission

Washington, D.C. 20549

 

RE:	Celsion Corporation
	Registration Statement on Form S-3
	Filed: March 19, 2021
	File No. 333-254515

 

Dear Ladies and Gentlemen:

 

In accordance with Rule 461 promulgated under the Securities Act of 1933, as amended, Celsion Corporation hereby requests acceleration of the effectiveness of its Registration Statement on Form S-3 (Reg. No. 333-254515) to 5:00 p.m., Eastern time, on Tuesday, March 30, 2021, or as soon thereafter as is practicable.

 

Very truly yours,

 

Celsion Corporation

 

By:	/s/ Jeffrey W. Church
	Jeffrey W. Church
	Executive Vice President and Chief Financial Officer

 

cc:	Steven G. Canner, Esq.
	Baker & McKenzie LLP