Correspondence 0001326110-24-000059 from ImmunityBio, Inc. (IBRX) (CIK 0001326110) (IBRX)
ImmunityBio, Inc. (IBRX) (CIK 0001326110)
Date: April 30, 2024 · CIK: 0001326110 · Accession: 0001326110-24-000059
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File numbers found in text: 333-278361
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CORRESP 1 filename1.htm Document April 30, 2024 VIA EDGAR U.S. Securities and Exchange Commission Division of Corporation Finance 100 F Street, N.E. Washington, D.C. 20549 Attention: Tim Buchmiller Re: ImmunityBio, Inc. Registration Statement on Form S-3 File No. 333-278361 Acceleration Request Requested Date: May 2, 2024 Requested Time: 4:00 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. 333-278361) (the “Registration Statement”) be declared effective at the “Requested Date” and “Requested Time” set forth above, or as soon thereafter as practicable, 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 U.S. Securities and Exchange Commission. Once the Registration Statement has been declared effective, please orally confirm that event with the Company’s counsel, Wilson Sonsini Goodrich & Rosati, P.C., by calling Thomas E. Hornish at 858-209-1020. Sincerely, IMMUNITYBIO, INC. /s/ Richard Adcock RICHARD ADCOCK Chief Executive Officer and President cc: David Sachs, ImmunityBio, Inc. Jason Liljestrom, ImmunityBio, Inc. Martin J. Waters, Wilson Sonsini Goodrich & Rosati, P.C. Thomas E. Hornish, Wilson Sonsini Goodrich & Rosati, P.C. ImmunityBio, Inc. 3530 John Hopkins Court San Diego, CA 92121 Office: +1-844-696-5235 Email: info@ImmunityBio.com