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SEC Comment Letter for NORTHWEST BIOTHERAPEUTICS INC (NWBO) (CIK 0001072379) (NWBO) — Oct 28, 2019

NORTHWEST BIOTHERAPEUTICS INC (NWBO) (CIK 0001072379)
Date: Oct. 28, 2019 · CIK: 0001072379 · Accession: 0000000000-19-014919

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File numbers found in text: 333-234248

Date
October 28, 2019
Author
Linda F. Powers
Form
UPLOAD
Company
NORTHWEST BIOTHERAPEUTICS INC (NWBO) (CIK 0001072379)

Letter

October 28, 2019 Linda F. Powers Chief Executive Officer Northwest Biotherapeutics, Inc. 4800 Montgomery Lane, Suite 800 Bethesda, MD 20814 Re:Northwest Biotherapeutics, Inc. Registration Statement on Form S-3 Filed October 18, 2019 File No. 333-234248 Dear Ms. Powers: This is to advise you that we have not reviewed and will not review your registration statement. 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 Ada D. Sarmento at 202-551-3798 with any questions. Sincerely, Division of Corporation Finance Office of Life Sciences cc: Brian J. Lane, Esq.

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October 28, 2019
Linda F. Powers
Chief Executive Officer
Northwest Biotherapeutics, Inc.
4800 Montgomery Lane, Suite 800
Bethesda, MD 20814
Re:Northwest Biotherapeutics, Inc.
Registration Statement on Form S-3
Filed October 18, 2019
File No. 333-234248
Dear Ms. Powers:
            This is to advise you that we have not reviewed and will not review your registration
statement.
            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 Ada D. Sarmento at 202-551-3798 with any questions.
Sincerely,
Division of Corporation Finance
Office of Life Sciences
cc:       Brian J. Lane, Esq.