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SEC Comment Letter for Akari Therapeutics Plc (AKTX) (CIK 0001541157) (AKTX) — Oct 25, 2018

Akari Therapeutics Plc (AKTX) (CIK 0001541157)
Date: Oct. 25, 2018 · CIK: 0001541157 · Accession: 0000000000-18-033482

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File numbers found in text: 333-227752

Date
October 25, 2018
Author
Clive Richardson
Form
UPLOAD
Company
Akari Therapeutics Plc (AKTX) (CIK 0001541157)

Letter

October 25, 2018 Clive Richardson Interim Chief Executive Officer Akari Therapeutics Plc 75/76 Wimpole Street London W1G 9RT United Kingdom Re:Akari Therapeutics Plc Registration Statement on Form F-1 Filed October 9, 2018 File No. 333-227752 Dear Mr. Richardson: We have limited our review of your registration statement to those issues we have addressed in our comment. Please respond to this letter by amending your registration statement and providing the requested information. If you do not believe our comment applies to your facts and circumstances or do not believe an amendment is appropriate, please tell us why in your response. After reviewing any amendment to your registration statement and the information you provide in response to this comment, we may have additional comments. Form F-1 Filed October 9, 2018 General 1.Given the nature of the offering and size of the transaction relative to the number of outstanding shares held by non-affiliates, please advise us of your basis for determining that the transaction is appropriately characterized as a transaction that is eligible to be made on a shelf basis under Rule 415(a)(1)(i). 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.

FirstName LastNameClive Richardson Comapany NameAkari Therapeutics Plc October 25, 2018 Page 2 FirstName LastName Clive Richardson Akari Therapeutics Plc October 25, 2018 Page 2 Refer to Rules 460 and 461 regarding requests for acceleration. Please allow adequate time for us to review any amendment prior to the requested effective date of the registration statement. You may contact Jeffrey Gabor at 202-551-2544 or Joe McCann at 202-551-6262 with any questions. Sincerely, Division of Corporation Finance Office of Healthcare & Insurance cc: Heidi Steele, Esq.

Show Raw Text
October 25, 2018
Clive Richardson
Interim Chief Executive Officer
Akari Therapeutics Plc
75/76 Wimpole Street
London W1G 9RT
United Kingdom
Re:Akari Therapeutics Plc
Registration Statement on Form F-1
Filed October 9, 2018
File No. 333-227752
Dear Mr. Richardson:
            We have limited our review of your registration statement to those issues we have
addressed in our comment.
            Please respond to this letter by amending your registration statement and providing the
requested information.  If you do not believe our comment applies to your facts and
circumstances or do not believe an amendment is appropriate, please tell us why in your
response.
            After reviewing any amendment to your registration statement and the information you
provide in response to this comment, we may have additional comments.
Form F-1 Filed October 9, 2018
General
1.Given the nature of the offering and size of the transaction relative to the number of
outstanding shares held by non-affiliates, please advise us of your basis for determining
that the transaction is appropriately characterized as a transaction that is eligible to be
made on a shelf basis under Rule 415(a)(1)(i).
            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.

 FirstName LastNameClive Richardson
 Comapany NameAkari Therapeutics Plc
 October 25, 2018 Page 2
 FirstName LastName
Clive Richardson
Akari Therapeutics Plc
October 25, 2018
Page 2
            Refer to Rules 460 and 461 regarding requests for acceleration.  Please allow adequate
time for us to review any amendment prior to the requested effective date of the registration
statement.
            You may contact Jeffrey Gabor at 202-551-2544 or Joe McCann at 202-551-6262 with
any questions.
Sincerely,
Division of Corporation Finance
Office of Healthcare & Insurance
cc:       Heidi Steele, Esq.