SecProbe.io

September 29, 2014

Via E -mail
Linda  F. Powers
Chief Executive Officer
Northwest Biotherapeutics, Inc.
4800 Montgomery Lane, Suite 800
Bethesda, MD 20814

Re: Northwest Biotherapeutics,  Inc.
 Form 10-K
Filed April 1, 2014
File No. 001-35737

Dear Ms. Powers :

We have reviewed your filing an d have the following comment .

Please respond to this letter within ten business days by amending your filing, by
providing the requested information, or by advising us when you will provide the requested
response.   If you do not believe our comment applies  to your facts and circumstances or do not
believe an amendment is appropriate, please tell us why in your respon se.

After reviewing any amendment to your filing and the information you provide in
response to this comment , we may have  additional comments.

Item 1. Business
Intellectual Property and Orphan Drug Designation, page 16

1. We note your disclo sure that you have over 180 issued and pending patents worldwide.
Please expand your patent disclosure to  specify , for each of your most  material patents
and patent applications:

 the product or technology to which it relates ;
 the type of patent protectio n (e.g., composition, use, etc.);
 the specific jurisdictions in which such patents or applications are issued or
pending;  and
 the expiration date or expected expiration date, if issued.

We urge all persons who are responsible for the accuracy and adequac y of the disclosure
in the filing to be certain that the filing includes the information the Securities Exchange Act of
1934 and all applicable Exchange Act rules require.   Since the company and its management are

Linda F. Powers
Northwest Biotherapeutics, Inc.
September 29, 2014
Page 2

 in possession of all facts relating to a c ompany’s disclosure, they are responsible for the accuracy
and adequacy of the disclosures they have made.

 In responding to our comments, please provide  a written statement from the company
acknowledging that:

 the company is responsible for the adequa cy and accuracy of the disclosure in the filing;

 staff comments or changes to disclosure in response to staff comments do not foreclose
the Commission from taking any action with respect to the filing; and

 the company may not assert staff comments as a defense in any proceeding initiated by
the Commission or any person under the federal securities laws of the United States.

Please contact Christina De Rosa at (202) 551 -3577, Daniel Greenspan at (202) 551 -3623
or me at (202) 551 -3715 with any questions.

Sincerely,

 /s/ Daniel Greenspan for

 Jeffrey P. Riedler
Assistant Director

cc: Via E -mail
Reed Brodsky , Esq.
William Scherman , Esq.
 Gibson Dunn