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SEC Comment Letter for NORTHWEST BIOTHERAPEUTICS (NWBO) — Oct 21, 2022

NORTHWEST BIOTHERAPEUTICS INC
Date: Oct. 21, 2022 · CIK: 0001072379 · Accession: 0000000000-22-011612

Offering / Registration Process Regulatory Compliance Financial Reporting

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File numbers found in text: 333-267933

Date
October 21, 2022
Author
Linda Powers
Form
UPLOAD
Company
NORTHWEST BIOTHERAPEUTICS INC

Letter

United States securities and exchange commission logo October 21, 2022 Linda 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, 2022 File No. 333-267933 Dear Linda 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 Daniel Crawford at 202-551-7767 with any questions. Sincerely, Division of Corporation Finance Office of Life Sciences cc: Brian J. Lane, Esq.

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United States securities and exchange commission logo
October 21, 2022
Linda 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, 2022
File No. 333-267933
Dear Linda 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 Daniel Crawford at 202-551-7767 with any questions.
Sincerely,
Division of Corporation Finance
Office of Life Sciences
cc:       Brian J. Lane, Esq.