United States securities and exchange commission logo

                         January 16, 2024

       Thomas Meyer
       Chief Executive Officer
       Altamira Therapeutics Ltd.
       8 The Green
       Suite 12455
       Dover, DE 19901

                                                        Re: Altamira
Therapeutics Ltd.
Statement on Form F-3
                                                            Filed January 8,
                                                            File No. 333-276427

       Dear Thomas Meyer:

              This is to advise you that we have not reviewed and will not
review your registration

               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 Tamika
Sheppard at 202-551-8346 with any questions.


                         Division of Corporation Finance

                         Office of Life Sciences
       cc:                                              Michael Lerner