October 22, 2018

Tiziano Lazzaretti
Chief Financial Officer
Tiziana Life Sciences plc
3rd Floor, 11-12 St. James's Square
London SW1 4LB, United Kingdom

       Re: Tiziana Life Sciences plc
           Amendment No. 3 to Registration Statement on Form F-1
           Filed October 18, 2018
           File No. 333-226368

Dear Mr. Lazzaretti:

      We have reviewed your amended registration statement and have the
following
comments. In some of our comments, we may ask you to provide us with
information so we
may better understand your disclosure.

       Please respond to this letter by amending your registration statement
and providing the
requested information. If you do not believe our comments apply to your facts
and
circumstances or do not believe an amendment is appropriate, please tell us why
in your
response.

       After reviewing any amendment to your registration statement and the
information you
provide in response to these comments, we may have additional comments. Unless
we note
otherwise, our references to prior comments are to comments in our October 3,
2018 letter.

Amendment No. 3 to Registration Statement on Form F-1 filed October 18, 2018

Prospectus Summary
Selected Risks Affecting Our Business, page 4

1.     We note your response to comment 1, which we reissue. Please also amend
your
       disclosure in the Summary section to highlight the risk that certain
existing shareholders
       will exert significant influence over matters that require shareholder
approval.
 Tiziano Lazzaretti
Tiziana Life Sciences plc
October 22, 2018
Page 2
Capitalization, page 51

2.     Please revise your presentation so that the balance of your cash and
short-term deposits
       and short-term investments is not included in the total capitalization
amount.
3.     Refer to our prior comment 3. Please explain to us how the increase in
cash and short-
       term deposits and short-term investments between the Actual and Pro
Forma columns of
       your disclosure reflects the $1,163,550 of gross proceeds from the
issuance of unsecured
       loans.
       You may contact Rolf Sundwall at 202-551-3105 or Mark Brunhofer at
202-551-3638 if
you have questions regarding comments on the financial statements and related
matters. Please
contact Christine Westbrook at 202-551-5019 or Suzanne Hayes at 202-551-3675
with any other
questions.



                                                            Sincerely,
FirstName LastNameTiziano Lazzaretti
                                                            Division of
Corporation Finance
Comapany NameTiziana Life Sciences plc
                                                            Office of
Healthcare & Insurance
October 22, 2018 Page 2
cc:       Ed Lukins, Esq.
FirstName LastName