Tiziana Life Sciences plc

3rd Floor, 11-12 St James’s Square

London SW1Y 4LB

United Kingdom

 

VIA EDGAR

 

October 30, 2018

 

United States Securities and Exchange Commission

Division of Corporation Finance

100 F Street, N.E.

Washington, D.C. 20549

 

Attention:	Rolf Sundwall
	Mark Brunhofer Christine Westbrook
	Suzanne Hayes

 

Re:	Tiziana Life Sciences plc
	Acceleration Request for Registration Statement on Form F-1 File No. 333-226368

 

Ladies and Gentlemen:

 

Pursuant to Rule 461 under the Securities Act of 1933, as amended (the “Act”), Tiziana Life Sciences plc (the “Company”) hereby requests that the effective date of the above-referenced registration statement (the “Registration Statement”) be accelerated to Thursday, November 1, 2018, at 4:00 p.m., Eastern Time, or as soon thereafter as practicable, unless we or our outside counsel, Cooley (UK) LLP, request by telephone that such Registration Statement be declared effective at some other time. In making this acceleration request, the Company acknowledges that it is aware of its responsibilities under the Act.

 

Once the Registration Statement is effective, please orally confirm the event with our counsel, Cooley (UK) LLP, by calling Edward Lukins at +44 (0) 20 7556 4261 or Edward Dyson at +44(0) 20 7556 4230.

 

 

If you have any questions regarding this request, please contact our counsel, Cooley (UK) LLP, by calling Edward Lukins at +44 (0) 20 7556 4261 or Edward Dyson at +44(0) 20 7556 4230. Thank you for your assistance with this matter.

 

	Sincerely,
	TIZIANA LIFE SCIENCES PLC
	/s/ Kunwar Shailubhai
	Kunwar Shailubhai Chief Executive Officer