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SEC Comment Letter for NORTHWEST BIOTHERAPEUTICS (NWBO) — Jul 14, 2022

NORTHWEST BIOTHERAPEUTICS INC
Date: July 14, 2022 · CIK: 0001072379 · Accession: 0000000000-22-007418

Financial Reporting Regulatory Compliance Internal Controls

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File numbers found in text: 001-35737

Date
July 14, 2022
Author
Linda F. Powers
Form
UPLOAD
Company
NORTHWEST BIOTHERAPEUTICS INC

Letter

United States securities and exchange commission logo July 14, 2022 Linda F. Powers Principal Financial and Accounting Officer NORTHWEST BIOTHERAPEUTICS INC 4800 Montgomery Lane, Suite 800 Bethesda , MD 20814 Re:NORTHWEST BIOTHERAPEUTICS INC Form 10-K filed March 1, 2022 File No. 001-35737 Dear Ms. Powers: We have completed our review of your filing. 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. Sincerely, Division of Corporation Finance Office of Life Sciences

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United States securities and exchange commission logo
July 14, 2022
Linda F. Powers
Principal Financial and Accounting Officer
NORTHWEST BIOTHERAPEUTICS INC
4800 Montgomery Lane, Suite 800
Bethesda , MD 20814
Re:NORTHWEST BIOTHERAPEUTICS INC
Form 10-K filed March 1, 2022
File No. 001-35737
Dear Ms. Powers:
            We have completed our review of your filing.  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.
Sincerely,
Division of Corporation Finance
Office of Life Sciences