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SEC Company Response from Akari Therapeutics Plc (AKTX) (CIK 0001541157) (AKTX) — Feb 27, 2019

Akari Therapeutics Plc (AKTX) (CIK 0001541157)
Date: Feb. 27, 2019 · CIK: 0001541157 · Accession: 0001144204-19-010714

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File numbers found in text: 333-227752

Date
February 27, 2019
Author
AKARI THERAPEUTICS, PLC
Form
CORRESP
Company
Akari Therapeutics Plc (AKTX) (CIK 0001541157)

Letter

Akari Therapeutics, PLC

75/76 Wimpole Street

London W1G 9RT

United Kingdom

February 27, 2019

Securities and Exchange Commission

Division of Corporation Finance

100 F Street, N.E.

Washington, D.C. 20549

Re: Akari Therapeutics, PLC

Registration Statement on Form F-1

File No. 333-227752

VIA EDGAR

Ladies and Gentlemen:

Pursuant to Rule 461 under the Securities Act of 1933, as amended, Akari Therapeutics, PLC (the “Registrant”) hereby respectfully requests that the effectiveness of the Registration Statement on Form F-1 (File No. 333-227752) of the Registrant (the “Registration Statement”) be accelerated so that it will be declared effective at 9:30 a.m., Eastern Time, on March 4, 2019 or as soon thereafter as may be practicable.

The Registrant hereby confirms that it is aware of its responsibilities under the Securities Act of 1933, as amended, and the Securities Exchange Act of 1934, as amended, as they relate to the proposed offering of the securities specified in the Registration Statement. The Registrant hereby acknowledges that:

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

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

· the Registrant 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.

The undersigned respectfully requests that it be notified of the effectiveness of the Registration Statement by telephone call to our counsel, McDermott Will & Emery LLP, by calling Heidi Steele at (312) 984-3624. The Company hereby authorizes Ms. Steele to orally modify or withdraw this request for acceleration.

Very truly yours,
AKARI THERAPEUTICS, PLC

Show Raw Text
CORRESP
1
filename1.htm

Akari Therapeutics, PLC

75/76 Wimpole Street

London W1G 9RT

United Kingdom

February 27, 2019

Securities and Exchange Commission

Division of Corporation Finance

100 F Street, N.E.

Washington, D.C. 20549

    Re:
    Akari Therapeutics, PLC

        Registration Statement on Form F-1

        File No. 333-227752

VIA EDGAR

Ladies and Gentlemen:

Pursuant to Rule 461 under the Securities Act of 1933, as amended, Akari Therapeutics, PLC (the “Registrant”)
hereby respectfully requests that the effectiveness of the Registration Statement on Form F-1 (File No. 333-227752) of the Registrant
(the “Registration Statement”) be accelerated so that it will be declared effective at 9:30 a.m., Eastern
Time, on March 4, 2019 or as soon thereafter as may be practicable.

The Registrant hereby confirms that it is
aware of its responsibilities under the Securities Act of 1933, as amended, and the Securities Exchange Act of 1934, as amended,
as they relate to the proposed offering of the securities specified in the Registration Statement. The Registrant hereby acknowledges
that:

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

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

 · the Registrant 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.

The undersigned respectfully requests that
it be notified of the effectiveness of the Registration Statement by telephone call to our counsel, McDermott Will & Emery
LLP, by calling Heidi Steele at (312) 984-3624. The Company hereby authorizes Ms. Steele to orally modify or withdraw this request
for acceleration.

    Very truly yours,

    AKARI THERAPEUTICS, PLC

    By:
    /s/ Dov Elefant

    Name: Dov Elefant

    Title: Chief Financial Officer