United States securities and exchange commission logo February 14, 2022 Samuel Wickline Chief Scientific Officer Altamira Therapeutics Ltd. 8 The Green, Suite 12455 Dover, DE 19901 Re: Altamira Therapeutics Ltd. Registration Statement on Form F-1 Filed February 8, 2022 File No. 333-262592 Dear Dr. Wickline: 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 Chris Edwards at 202-551-6761 with any questions. Sincerely, Division of Corporation Finance Office of Life Sciences cc: Kishan Mistry, Esq.