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SEC Company Response from Autolus Therapeutics plc (AUTL) (CIK 0001730463) (AUTL) — Apr 8, 2019

Autolus Therapeutics plc (AUTL) (CIK 0001730463)
Date: April 8, 2019 · CIK: 0001730463 · Accession: 0001193125-19-100812

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File numbers found in text: 333-230767

Date
April 8, 2019
Author
AUTOLUS THERAPEUTICS PLC
Form
CORRESP
Company
Autolus Therapeutics plc (AUTL) (CIK 0001730463)

Letter

Autolus Therapeutics plc

Forest House

58 Wood Lane

White City

London W12 7RZ

United Kingdom

VIA EDGAR

April 8, 2019

U.S. Securities and Exchange Commission

Division of Corporation Finance

F Street, N.E.

Washington, D.C. 20549

Attn:

Ms. Mary Beth Breslin

Ms. Christine Westbrook

Re:

Autolus Therapeutics plc

Registration Statement on Form F-1

File No. 333-230767

Acceleration Request

Requested Date: Wednesday, April 10, 2019

Requested Time: 4:30 P.M. Eastern Time

Ladies and Gentlemen:

In accordance with Rule 461 under the Securities Act of 1933, as amended, the undersigned registrant (the “Registrant”) hereby requests that the U.S. Securities and Exchange Commission (the “Commission”) take appropriate action to cause the above-referenced Registration Statement on Form F-1 to become effective on April 10, 2019, at 4:30 p.m., Eastern Time, or as soon thereafter as is practicable, or at such later time as its counsel may orally request via telephone call to the staff. The Registrant hereby authorizes each of Darren DeStefano, Brian Leaf, Courtney Thorne and Katie Kazem of Cooley LLP, counsel to the Registrant, to make such request on its behalf.

Once the Registration Statement has been declared effective, please orally confirm that event with Darren DeStefano of Cooley LLP at + 1 703 456 8034, or in his absence, Courtney Thorne at + 1 617 937 2318. Thank you for your assistance with this matter.

[Signature Page Follows]

Sincerely,
AUTOLUS THERAPEUTICS PLC

Show Raw Text
CORRESP
1
filename1.htm

CORRESP

 Autolus Therapeutics plc

 Forest House

58 Wood Lane

 White City

London W12 7RZ

 United Kingdom

VIA EDGAR

 April 8, 2019

 U.S. Securities
and Exchange Commission

 Division of Corporation Finance

 100
F Street, N.E.

 Washington, D.C. 20549

 Attn:

 Ms. Mary Beth Breslin

Ms. Christine Westbrook

Re:

Autolus Therapeutics plc

 Registration Statement on Form F-1

File No. 333-230767

        Acceleration Request

                Requested Date:   Wednesday, April 10, 2019

                Requested Time:  4:30 P.M. Eastern Time

 Ladies and Gentlemen:

In accordance with Rule 461 under the Securities Act of 1933, as amended, the undersigned registrant (the “Registrant”)
hereby requests that the U.S. Securities and Exchange Commission (the “Commission”) take appropriate action to cause the above-referenced Registration Statement on Form F-1 to
become effective on April 10, 2019, at 4:30 p.m., Eastern Time, or as soon thereafter as is practicable, or at such later time as its counsel may orally request via telephone call to the staff. The Registrant hereby authorizes each of Darren
DeStefano, Brian Leaf, Courtney Thorne and Katie Kazem of Cooley LLP, counsel to the Registrant, to make such request on its behalf.

 Once
the Registration Statement has been declared effective, please orally confirm that event with Darren DeStefano of Cooley LLP at + 1 703 456 8034, or in his absence, Courtney Thorne at + 1 617 937 2318. Thank you for your
assistance with this matter.

 [Signature Page Follows]

Sincerely,

AUTOLUS THERAPEUTICS PLC

By:

 /s/ Christian Itin

Christian Itin

Chief Executive Officer

cc:

Matthias Alder, Autolus Therapeutics plc

 Darren DeStefano, Cooley LLP

Christian Plaza, Cooley LLP

 Brian Leaf, Cooley
LLP

 Courtney Thorne, Cooley LLP

 Katie
Kazem, Cooley LLP