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SEC Company Response from Akari Therapeutics Plc (AKTX) (CIK 0001541157) (AKTX) — Oct 28, 2015

Akari Therapeutics Plc (AKTX) (CIK 0001541157)
Date: Oct. 28, 2015 · CIK: 0001541157 · Accession: 0001144204-15-061107

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File numbers found in text: 333-207443

Date
October 28, 2015
Author
AKARI THERAPEUTICS, PLC
Form
CORRESP
Company
Akari Therapeutics Plc (AKTX) (CIK 0001541157)

Letter

AKARI THERAPEUTICS, PLC

24 West 40th Street

New York, NY 10018

October 28, 2015

VIA EDGAR

U.S. Securities and Exchange Commission

Division of Corporation Finance

100 F Street, N.E., Mail Stop 4720

Washington, D.C. 20549

Attention: Suzanne Hayes

Scott Foley

Re: Akari Therapeutics, Plc

Registration Statement on Form S-3

Filed on October 16, 2015

File No. 333-207443

Ladies and Gentleman:

Pursuant to Rule 461 of the Rules and Regulations promulgated under the Securities Act of 1933, as amended, Akari Therapeutics, Plc (the “Company”) hereby requests that the effectiveness of the above-captioned Registration Statement on Form S-3 be accelerated to Friday, October 30, 2015, at 10:00 a.m., EST, or as soon as thereafter practicable.

Please note that the Company acknowledges the following:

· should the U.S. Securities and Exchange Commission (the “Commission”) or the staff, acting pursuant to delegated authority, declare the filing effective, it does not foreclose the Commission from taking any action with respect to the filing;

· the action of the Commission or the staff, acting pursuant to delegated authority, in declaring the filing effective, does not relieve the Company from its full responsibility for the adequacy and accuracy of the disclosure in the filing; and

· the Company may not assert staff comments and the declaration of effectiveness as a defense in any proceeding initiated by the Commission or any person under the federal securities laws of the United States.

Securities and Exchange Commission

October 28, 2015

Page 2

Any questions regarding this request should be addressed to Jeffrey P. Schultz, Esq., at Mintz, Levin, Cohn, Ferris, Glovsky and Popeo, P.C., Chrysler Center, 666 Third Avenue, New York, New York 10017, telephone (212) 935-3000.

Thank you very much.

Very truly yours,
AKARI THERAPEUTICS, PLC

Show Raw Text
CORRESP
1
filename1.htm

AKARI
THERAPEUTICS, PLC

24 West 40th Street

New York, NY 10018

October 28, 2015

VIA EDGAR

U.S. Securities and Exchange Commission

Division of Corporation Finance

100 F Street, N.E., Mail Stop 4720

Washington, D.C. 20549

    Attention:
    Suzanne Hayes

    Scott Foley

    Re:
    Akari Therapeutics, Plc

    Registration Statement on Form S-3

    Filed on October 16, 2015

    File No. 333-207443

Ladies and Gentleman:

Pursuant to Rule 461 of the Rules and Regulations
promulgated under the Securities Act of 1933, as amended, Akari Therapeutics, Plc (the “Company”) hereby requests that
the effectiveness of the above-captioned Registration Statement on Form S-3 be accelerated to Friday, October 30, 2015, at 10:00
a.m., EST, or as soon as thereafter practicable.

Please note that the Company acknowledges the following:

 · should the U.S. Securities and Exchange Commission (the “Commission”) or the staff,
acting pursuant to delegated authority, declare the filing effective, it does not foreclose the Commission from taking any action
with respect to the filing;

 · the action of the Commission or the staff, acting pursuant to delegated authority, in declaring
the filing effective, does not relieve the Company from its full responsibility for the adequacy and accuracy of the disclosure
in the filing; and

 · the Company may not assert staff comments and the declaration of effectiveness as a defense in
any proceeding initiated by the Commission or any person under the federal securities laws of the United States.

Securities and Exchange Commission

October 28, 2015

Page 2

Any questions regarding
this request should be addressed to Jeffrey P. Schultz, Esq., at Mintz, Levin, Cohn, Ferris, Glovsky and Popeo, P.C., Chrysler
Center, 666 Third Avenue, New York, New York 10017, telephone (212) 935-3000.

Thank you very much.

    Very truly yours,

    AKARI THERAPEUTICS, PLC

    /s/ Gur Roshwalb

    Gur Roshwalb, M.D.

    Chief Executive Officer

cc:  Mintz, Levin, Cohn, Ferris, Glovsky and Popeo,
P.C.

  Kenneth R. Koch, Esq.

  Jeffrey P. Schultz, Esq.