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                          June 23, 2023

       Thomas Meyer, Ph.D.
       President
       Altamira Therapeutics Ltd.
       8 The Green, Suite 300
       Dover, DE 19901

                                                        Re: Altamira
Therapeutics Ltd.
                                                            Registration
Statement on Form F-1
                                                            Filed June 16, 2023
                                                            File No. 333-272741

       Dear Thomas 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 Daniel
Crawford at 202-551-7767 with any questions.




                          Sincerely,


                          Division of Corporation Finance

                          Office of Life Sciences
       cc:                                              Alex Dinur, Esq.