SEC Comment Letter for Tiziana Life Sciences Ltd (TLSA) (CIK 0001723069) (TLSA) — Jan 28, 2020
Tiziana Life Sciences Ltd (TLSA) (CIK 0001723069)
Date: Jan. 28, 2020 · CIK: 0001723069 · Accession: 0000000000-20-000733
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File numbers found in text: 333-236013
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January 27, 2020
Kunwar Shailubhai, Ph.D., M.B.A
Chief Executive Officer
Tiziana Life Sciences plc
20 Lexington Avenue, Suite 2525
New York, NY 10170
Re:Tiziana Life Sciences plc
Registration Statement on Form F-3
Filed January 22, 2020
File No. 333-236013
Dear Dr. Shailubhai:
This is to advise you that we have not reviewed and will not review your registration
statement.
Please refer to Rules 460 and 461 regarding requests for acceleration. 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.
Please contact Jeffrey Gabor at 202-551-2544 with any questions.
Sincerely,
Division of Corporation Finance
Office of Life Sciences
cc: Jeffrey J. Fessler, Esq.