Correspondence 0001193125-23-028725 from ImmunityBio, Inc. (IBRX) (CIK 0001326110) (IBRX)
ImmunityBio, Inc. (IBRX) (CIK 0001326110)
Date: Feb. 8, 2023 · CIK: 0001326110 · Accession: 0001193125-23-028725
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File numbers found in text: 333-269608
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CORRESP 1 filename1.htm CORRESP February 8, 2023 VIA EDGAR U.S. Securities and Exchange Commission Division of Corporation Finance 100 F Street, N.E. Washington, D.C. 20549 Attention: Arzhang Navai Re: ImmunityBio, Inc. Registration Statement on Form S-3 Filed February 7, 2023 File No. 333-269608 Acceleration Request Requested Date: February 9, 2023 Requested Time: 4:30 P.M. Eastern Time Ladies and Gentlemen: Pursuant to Rule 461 under the Securities Act of 1933, as amended, ImmunityBio, Inc. (the “Company”) hereby requests that the above-referenced Registration Statement on Form S-3 (File No. 333-269608) (the “Registration Statement”) be declared effective at the “Requested Date” and “Requested Time” set forth above or at such later time as the Company or its counsel may orally request via telephone call to the staff of the Division of Corporation Finance of the Securities and Exchange Commission. Once the Registration Statement has been declared effective, please orally confirm that event with our counsel, Wilson Sonsini Goodrich & Rosati, P.C., by calling Thomas Hornish at (858) 350-2392. * * * * Sincerely, ImmunityBio, Inc. /s/ David Sachs Name: David Sachs Title: Chief Financial Officer cc: Richard Adcock, ImmunityBio, Inc. Jason Liljestrom, ImmunityBio, Inc. Martin J. Waters, Wilson Sonsini Goodrich & Rosati, P.C.