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                          September 7, 2023

       Spiro Rombotis
       Chief Executive Officer
       Cyclacel Pharmaceuticals, Inc.
       200 Connell Drive, Suite 1500
       Berkeley Heights, NJ 07922

                                                        Re: Cyclacel
Pharmaceuticals, Inc.
                                                            Registration
Statement on Form S-3
                                                            Filed September 1,
2023
                                                            File No. 333-274328

       Dear Spiro Rombotis:

              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 Tyler
Howes at 202-551-3370 with any questions.




                          Sincerely,


                          Division of Corporation Finance

                          Office of Life Sciences
       cc:                                              Joel I. Papernik, Esq.