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SEC Comment Letter 0000000000-26-003820 to Autolus Therapeutics plc (AUTL)

Autolus Therapeutics plc
Date: April 15, 2026 · CIK: 0001730463 · Accession: 0000000000-26-003820

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File numbers found in text: 333-295003

Date
April 15, 2026
Author
Alex Driggs, Esq.
Form
UPLOAD
Company
Autolus Therapeutics plc

Letter

April 15, 2026 Alex Driggs, Esq. General Counsel Autolus Therapeutics plc The MediaWorks 191 Wood Lane White City London W12 7FP United Kingdom Re:Autolus Therapeutics plc Registration Statement on Form S-3 Filed April 13, 2026 File No. 333-295003 Dear Alex Driggs Esq.: 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 Tim Buchmiller at 202-551-3635 with any questions. Sincerely, Division of Corporation Finance Office of Life Sciences cc:Courtney T. Thorne, Esq.

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April 15, 2026
Alex Driggs, Esq.
General Counsel
Autolus Therapeutics plc
The MediaWorks
191 Wood Lane
White City
London W12 7FP
United Kingdom
Re:Autolus Therapeutics plc
Registration Statement on Form S-3
Filed April 13, 2026
File No. 333-295003
Dear Alex Driggs Esq.:
            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 Tim Buchmiller at 202-551-3635 with any questions.
Sincerely,
Division of Corporation Finance
Office of Life Sciences
cc:Courtney T. Thorne, Esq.