United States securities and exchange commission logo April 20, 2022 Thomas Meyer Chief Executive Officer Altamira Therapeutics Ltd. Clarendon House 2 Church Street Hamilton HM 11 Bermuda Re: Altamira Therapeutics Ltd. Registration Statement on Form F-3 Filed April 14, 2022 File No. 333-264298 Dear Mr. Meyer: 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 Alan Campbell at 202-551-4224 with any questions. Sincerely, Division of Corporation Finance Office of Life Sciences cc: Steven M. Skolnick, Esq.