January 17, 2024



United States Securities and Exchange Commission

Division of Corporation Finance

100 F Street, N.E.

Washington, D.C. 20549


  Re: Altamira Therapeutics Ltd. (the “Company”)
    Registration Statement on Form F-3 (File No. 333-276427)


Ladies and Gentlemen:


In accordance with Rule 461 under the Securities Act of 1933, as amended, the Company hereby requests that the above-referenced Registration Statement (the “Registration Statement”) be declared effective by the Securities and Exchange Commission at 5:00 p.m., Eastern Time, on January 19, 2024, or as soon as practicable thereafter.


Please call Alex Dinur of Lowenstein Sandler LLP at 973-422-6732 to confirm the effectiveness of the Registration Statement or with any questions.


  Very truly yours,
  By: /s/ Thomas Meyer
  Name: Thomas Meyer
  Title: Chief Executive Officer