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SEC Company Response from Autolus Therapeutics plc (AUTL) (CIK 0001730463) (AUTL) — Jul 22, 2019

Autolus Therapeutics plc (AUTL) (CIK 0001730463)
Date: July 22, 2019 · CIK: 0001730463 · Accession: 0001193125-19-198985

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File numbers found in text: 333-232690

Date
July 22, 2019
Author
AUTOLUS THERAPEUTICS PLC
Form
CORRESP
Company
Autolus Therapeutics plc (AUTL) (CIK 0001730463)

Letter

Forest House

58 Wood Lane

White City

London W12 7RZ

United Kingdom

VIA EDGAR

July 22, 2019

U.S. Securities and Exchange Commission

Division of Corporation Finance

100 F Street, N.E.

Washington, D.C. 20549

Re:

Autolus Therapeutics plc

Registration Statement on Form F-3

File No. 333-232690

Acceleration Request

Requested Date:

July 24, 2019

Requested Time:

4:00 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 Securities and Exchange Commission take appropriate action to cause the above-referenced Registration Statement on Form F-3 (the “Registration Statement”) to become effective on July 24, 2019, at 4:00 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, Courtney Thorne and William DuVal 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 (703) 456-8034, or in his absence, Courtney Thorne at (617) 937-2318. Thank you for your assistance with this matter.

Sincerely,
AUTOLUS THERAPEUTICS PLC

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CORRESP
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CORRESP

 Forest House

58 Wood Lane

 White City

London W12 7RZ

 United Kingdom

 VIA EDGAR

 July 22, 2019

 U.S.
Securities and Exchange Commission

 Division of Corporation Finance

100 F Street, N.E.

 Washington, D.C. 20549

Re:

Autolus Therapeutics plc

Registration Statement on Form F-3

File No. 333-232690

Acceleration Request

            Requested Date:

July 24, 2019

            Requested Time:

4:00 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 Securities and Exchange Commission take appropriate action to cause the above-referenced Registration Statement on Form F-3 (the
“Registration Statement”) to become effective on July 24, 2019, at 4:00 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, Courtney Thorne and William DuVal 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 (703) 456-8034, or in his absence, Courtney Thorne at (617) 937-2318. Thank you for your assistance with this matter.

Sincerely,

AUTOLUS THERAPEUTICS PLC

By:

 /s/ Christian Itin

Christian Itin

Chief Executive Officer

cc:

Matthias Alder, Autolus Therapeutics plc

Alex Driggs, Autolus Therapeutics plc

Darren DeStefano, Cooley LLP

Christian Plaza, Cooley LLP

Courtney Thorne, Cooley LLP