July 5, 2023




U.S. Securities and Exchange Commission

Division of Corporate Finance

100 F Street, N.E.

Washington, DC 20549


Re:   Altamira Therapeutics Ltd.

Registration Statement on Form F-1 (Registration No. 333-272741), as amended - Concurrence in Acceleration Request


Ladies and Gentlemen:


H.C. Wainwright & Co., LLC (“Wainwright”), solely acting as placement agent on a best efforts basis in an offering pursuant to the registration statement on Form F-1 (333-272741) (the “Registration Statement”), hereby concurs in the request by Altamira Therapeutics Ltd. that the effective date of the above-referenced registration statement be accelerated to 5:15 P.M. (Eastern Time), or as soon as practicable thereafter, on Wednesday July 5, 2023, pursuant to Rule 461 under the Securities Act of 1933, as amended (the “Securities Act”). Wainwright affirms that it is aware of its obligations under the Securities Act as they pertain to the best efforts offering pursuant to the Registration Statement.


  Very truly yours,
  By: /s/ Mark W. Viklund
    Name:  Mark W. Viklund
    Title: Chief Executive Officer