United States securities and exchange commission logo

                          April 16, 2024

       Thomas Meyer, PhD
       Chief Executive Officer
       Altamira Therapeutics Ltd.
       254 Chapman Rd, Ste 208
       Newark, DE 19702

                                                        Re: Altamira
Therapeutics Ltd.
Statement on Form F-1
                                                            Filed April 10,
                                                            File No. 333-278594

       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 Doris
Stacey Gama at 202-551-3188 with any questions.


                          Division of Corporation Finance

                          Office of Life Sciences
       cc:                                              Alex Dinur, Esq.