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July 25, 2022
Henry Ji
Chairman of the Board, CEO and President
Sorrento Therapeutics, Inc.
4955 Directors Place
San Diego, CA 92121
Re:Sorrento Therapeutics, Inc.
Form 10-K for the year ended December 31, 2021
Filed March 11, 2022
Form 10-Q for the period ended March 31, 2022
Filed May 5, 2022
File No. 001-36150
Dear Dr. Ji:
            We have limited our review of your filing to the financial statements and related
disclosures and have the following comments.  In some of our comments, we may ask you to
provide us with information so we may better understand your disclosure.
            Please respond to these comments within ten business days by providing the requested
information or advise us as soon as possible when you will respond.  If you do not believe our
comments apply to your facts and circumstances, please tell us why in your response.
            After reviewing your response to these comments, we may have additional comments.
Form 10-K for the year ended December 31, 2021
Item 7. Management's Discussion and Analysis of Financial Condition and Results of Operations
Results of Operations
Comparison of the Years Ended December 31, 2021 and 2020, page 77
1.Please quantify each of the factors you noted for the selling, general and administrative
expenses line item that explains the increase and/or decrease from the current period to the
respective prior period, as applicable. For example, you disclosed that selling, general and
administrative expenses for your Sorrento Therapeutics segment increased as compared to
the prior fiscal year and were primarily attributed to higher headcount, professional fees
and stock-based compensation expense as compared to the same period of the prior year.
Please quantify each of the factors noted.

 FirstName LastNameHenry  Ji
 Comapany NameSorrento Therapeutics, Inc.
 July 25, 2022 Page 2
 FirstName LastName
Henry  Ji
Sorrento Therapeutics, Inc.
July 25, 2022
Page 2
2.You disclosed that research and development expenses for your Sorrento Therapeutics
segment increased by $96.3 million as compared to the prior fiscal year and were
primarily driven by higher headcount and increased clinical development costs spent on
advancing your various research and development programs. As research and
development expenses constitute your most significant expense in the periods presented,
please provide us proposed disclosure to be provided in future filings the costs incurred
during each period presented for each of your key research and development projects. If
you do not track your research and development costs by project, please disclose that fact
and explain why you do not maintain and evaluate research and development costs by
project. Provide other quantitative or qualitative disclosure that provides more
transparency as to the type of research and development expenses incurred (i.e. by nature
or type of expense) which should reconcile to total research and development expense on
the Statements of Operations.
Form 10-Q for the period ended March 31, 2022
Item 4. Controls and Procedures
Evaluation of Disclosure Controls and Procedures, page 25
3.We noted that you did not state management's conclusion with regards to the effectiveness
of your disclosure controls and procedures as of the end of March 31, 2022. As required
by Item 307 of Regulation S-K, please disclose management's conclusion with regards to
the effectiveness of your disclosure controls and procedures in future filings.
            In closing, 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.
            You may contact Sasha Parikh at 202-551-3627 or Daniel Gordon at 202-551-3486 with
any questions.
Sincerely,
Division of Corporation Finance
Office of Life Sciences