<SEC-DOCUMENT>0001140361-21-003077.txt : 20210305
<SEC-HEADER>0001140361-21-003077.hdr.sgml : 20210305
<ACCEPTANCE-DATETIME>20210202161020
<PRIVATE-TO-PUBLIC>
ACCESSION NUMBER:		0001140361-21-003077
CONFORMED SUBMISSION TYPE:	CORRESP
PUBLIC DOCUMENT COUNT:		1
FILED AS OF DATE:		20210202

FILER:

	COMPANY DATA:	
		COMPANY CONFORMED NAME:			Immunocore Holdings plc
		CENTRAL INDEX KEY:			0001671927
		STANDARD INDUSTRIAL CLASSIFICATION:	BIOLOGICAL PRODUCTS (NO DIAGNOSTIC SUBSTANCES) [2836]
		IRS NUMBER:				000000000
		STATE OF INCORPORATION:			X0
		FISCAL YEAR END:			1231

	FILING VALUES:
		FORM TYPE:		CORRESP

	BUSINESS ADDRESS:	
		STREET 1:		90 PARK DRIVE
		STREET 2:		MILTON PARK, ABINGDON
		CITY:			OXFORDSHIRE
		STATE:			X0
		ZIP:			OX14 4RY
		BUSINESS PHONE:		01235 5430281

	MAIL ADDRESS:	
		STREET 1:		90 PARK DRIVE
		STREET 2:		MILTON PARK, ABINGDON
		CITY:			OXFORDSHIRE
		STATE:			X0
		ZIP:			OX14 4RY

	FORMER COMPANY:	
		FORMER CONFORMED NAME:	Immunocore Ltd
		DATE OF NAME CHANGE:	20160412
</SEC-HEADER>
<DOCUMENT>
<TYPE>CORRESP
<SEQUENCE>1
<FILENAME>filename1.htm
<TEXT>
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    <div>Goldman Sachs &amp; Co. LLC</div>
    <div>200 West Street</div>
    <div>New York, NY 10282</div>
    <div><br>
    </div>
    <div>J.P. Morgan Securities LLC</div>
    <div>383 Madison Avenue</div>
    <div>New York, NY 10179</div>
    <div><br>
    </div>
    <div>Jefferies LLC</div>
    <div>520 Madison Avenue</div>
    <div>New York, NY 10022</div>
    <div><br>
    </div>
    <div style="text-align: right;">February 2, 2021</div>
    <div><br>
    </div>
    <div style="font-style: italic; font-weight: bold;">VIA EDGAR</div>
    <div><br>
    </div>
    <div>U.S. Securities and Exchange Commission</div>
    <div>Division of Corporation Finance</div>
    <div>100 F Street, N.E.</div>
    <div>Washington, D.C. 20549</div>
    <div><br>
    </div>
    <table style="font-family: 'Times New Roman',Times,serif; font-size: 10pt; width: 100%; border-collapse: collapse; text-align: left; color: rgb(0, 0, 0);" id="z7eb992051b764027974492a1dc54f09a" border="0" cellpadding="0" cellspacing="0">

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            <div style="font-family: 'Times New Roman', Times, serif; font-weight: bold;">Re:</div>
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          <td style="width: 95%; vertical-align: top;">
            <div style="font-family: 'Times New Roman', Times, serif; font-weight: bold;">Immunocore Holdings plc</div>
          </td>
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          <td style="width: 5%; vertical-align: top;">&#160;</td>
          <td style="width: 95%; vertical-align: top;">
            <div style="font-family: 'Times New Roman', Times, serif; font-weight: bold;">Registration Statement on Form F-1 (File No. 333-252166)</div>
          </td>
        </tr>
        <tr>
          <td style="width: 5%; vertical-align: top;">&#160;</td>
          <td style="width: 95%; vertical-align: top;">
            <div style="font-family: 'Times New Roman', Times, serif; font-weight: bold;">Request for Acceleration of Effective Date</div>
          </td>
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    <div><br>
    </div>
    <div>Ladies and Gentlemen:</div>
    <div><br>
    </div>
    <div style="text-indent: 36pt;">In accordance with Rule 461 under the Securities Act of 1933, as amended (the &#8220;<font style="font-weight: bold;">Act</font>&#8221;), we, as representatives of the several underwriters, hereby join in the request of Immunocore
      Holdings plc (the &#8220;<font style="font-weight: bold;">Company</font>&#8221;) for acceleration of the effective date of the above-named Registration Statement so that it becomes effective at 4:00 PM, Eastern Time, on February 4, 2021, or as soon thereafter as
      practicable, or at such other time as the Company or its outside counsel, Cooley LLP, request by telephone that such Registration Statement be declared effective.</div>
    <div><br>
    </div>
    <div style="text-indent: 36pt;">Pursuant to Rule 460 under the Act, we, as representatives of the several underwriters, wish to advise you that there will be distributed to each Underwriter or dealer, who is reasonably anticipated to participate in the
      distribution of the securities, as many copies of the proposed form of preliminary prospectus as appears to be reasonable to secure adequate distribution of the preliminary prospectus.</div>
    <div><br>
    </div>
    <div style="text-indent: 36pt;">We, the undersigned, as representatives of the several underwriters, have complied and will comply, and we have been informed by the participating underwriters that they have complied and will comply, with the
      requirements of Rule 15c2-8 under the Securities Exchange Act of 1934, as amended.</div>
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            <div style="font-family: 'Times New Roman', Times, serif;">Very truly yours,</div>
          </td>
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          <td style="width: 50%; vertical-align: top;">&#160;</td>
          <td colspan="3" style="vertical-align: top;">&#160;</td>
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            <div style="font-family: 'Times New Roman', Times, serif;">Acting severally on behalf of themselves and the several underwriters</div>
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          <td style="width: 50%; vertical-align: top;">&#160;</td>
          <td colspan="3" style="vertical-align: top;">&#160;</td>
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          <td style="width: 50%; vertical-align: top;">&#160;</td>
          <td colspan="3" style="vertical-align: top;">
            <div style="font-family: 'Times New Roman', Times, serif;">GOLDMAN SACHS &amp; CO. LLC</div>
          </td>
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          <td style="width: 50%; vertical-align: top;">&#160;</td>
          <td style="width: 5%; vertical-align: top;">&#160;</td>
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          <td style="width: 40%; vertical-align: top;">&#160;</td>
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            <div style="font-family: 'Times New Roman', Times, serif;">By:</div>
          </td>
          <td colspan="2" style="vertical-align: top; border-bottom: 2px solid rgb(0, 0, 0);">
            <div style="font-family: 'Times New Roman', Times, serif;">/s/ Elizabeth Wood</div>
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          <td style="width: 50%; vertical-align: top;">&#160;</td>
          <td style="width: 5%; vertical-align: top;">&#160;</td>
          <td style="width: 5%; vertical-align: top;">
            <div style="font-family: 'Times New Roman', Times, serif;">Name:</div>
          </td>
          <td style="width: 40%; vertical-align: top;">
            <div style="font-family: 'Times New Roman', Times, serif;">Elizabeth Wood</div>
          </td>
        </tr>
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          <td style="width: 50%; vertical-align: top;">&#160;</td>
          <td style="width: 5%; vertical-align: top;">&#160;</td>
          <td style="width: 5%; vertical-align: top;">
            <div style="font-family: 'Times New Roman', Times, serif;">Title:</div>
          </td>
          <td style="width: 40%; vertical-align: top;">
            <div style="font-family: 'Times New Roman', Times, serif;">Managing Director</div>
          </td>
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    <div><br>
    </div>
    <table style="font-family: 'Times New Roman',Times,serif; font-size: 10pt; width: 100%; border-collapse: collapse; text-align: left; color: rgb(0, 0, 0);" id="za3c43b89ef174f1f8467a57e14f0b66d" border="0" cellpadding="0" cellspacing="0">

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          <td style="width: 50%; vertical-align: top;">&#160;</td>
          <td colspan="3" style="vertical-align: top;">
            <div style="font-family: 'Times New Roman', Times, serif;">J.P. MORGAN SECURITIES LLC</div>
          </td>
        </tr>
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          <td style="width: 50%; vertical-align: top;">&#160;</td>
          <td style="width: 5%; vertical-align: top;">&#160;</td>
          <td style="width: 5%; vertical-align: top;">&#160;</td>
          <td style="width: 40%; vertical-align: top;">&#160;</td>
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            <div style="font-family: 'Times New Roman', Times, serif;">By:</div>
          </td>
          <td colspan="2" style="vertical-align: top; border-bottom: 2px solid rgb(0, 0, 0);">
            <div style="font-family: 'Times New Roman', Times, serif;">/s/ David Ke</div>
          </td>
        </tr>
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          <td style="width: 50%; vertical-align: top;">&#160;</td>
          <td style="width: 5%; vertical-align: top;">&#160;</td>
          <td style="width: 5%; vertical-align: top;">
            <div style="font-family: 'Times New Roman', Times, serif;">Name:</div>
          </td>
          <td style="width: 40%; vertical-align: top;">
            <div style="font-family: 'Times New Roman', Times, serif;">David Ke</div>
          </td>
        </tr>
        <tr>
          <td style="width: 50%; vertical-align: top;">&#160;</td>
          <td style="width: 5%; vertical-align: top;">&#160;</td>
          <td style="width: 5%; vertical-align: top;">
            <div style="font-family: 'Times New Roman', Times, serif;">Title:</div>
          </td>
          <td style="width: 40%; vertical-align: top;">
            <div style="font-family: 'Times New Roman', Times, serif;">Executive Director</div>
          </td>
        </tr>

    </table>
    <div style="margin-left: 180pt;"><br>
    </div>
    <table style="font-family: 'Times New Roman',Times,serif; font-size: 10pt; width: 100%; border-collapse: collapse; text-align: left; color: rgb(0, 0, 0);" id="zd31f4b594fe24dd695bc3e82c02a8bb2" border="0" cellpadding="0" cellspacing="0">

        <tr>
          <td style="width: 50%; vertical-align: top;">&#160;</td>
          <td colspan="3" style="vertical-align: top;">
            <div style="font-family: 'Times New Roman', Times, serif;">JEFFERIES LLC</div>
          </td>
        </tr>
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          <td style="width: 50%; vertical-align: top;">&#160;</td>
          <td style="width: 5%; vertical-align: top;">&#160;</td>
          <td style="width: 5%; vertical-align: top;">&#160;</td>
          <td style="width: 40%; vertical-align: top;">&#160;</td>
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          <td style="width: 50%; vertical-align: top; padding-bottom: 2px;">&#160;</td>
          <td style="width: 5%; vertical-align: top; padding-bottom: 2px;">
            <div style="font-family: 'Times New Roman', Times, serif;">By:</div>
          </td>
          <td colspan="2" style="vertical-align: top; border-bottom: 2px solid rgb(0, 0, 0);">
            <div style="font-family: 'Times New Roman', Times, serif;">/s/ Dustin Tyner</div>
          </td>
        </tr>
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          <td style="width: 50%; vertical-align: top;">&#160;</td>
          <td style="width: 5%; vertical-align: top;">&#160;</td>
          <td style="width: 5%; vertical-align: top;">
            <div style="font-family: 'Times New Roman', Times, serif;">Name:</div>
          </td>
          <td style="width: 40%; vertical-align: top;">
            <div style="font-family: 'Times New Roman', Times, serif;">Dustin Tyner</div>
          </td>
        </tr>
        <tr>
          <td style="width: 50%; vertical-align: top;">&#160;</td>
          <td style="width: 5%; vertical-align: top;">&#160;</td>
          <td style="width: 5%; vertical-align: top;">
            <div style="font-family: 'Times New Roman', Times, serif;">Title:</div>
          </td>
          <td style="width: 40%; vertical-align: top;">
            <div style="font-family: 'Times New Roman', Times, serif;">Managing Director</div>
          </td>
        </tr>

    </table>
    <div><br>
    </div>
    <div style="text-align: center; font-style: italic;">[Signature Page to Underwriters&#8217; Acceleration Request]</div>
    <div style="text-align: center; font-style: italic;"> <br>
    </div>
    <div>
      <hr style="height: 2px; color: #000000; background-color: #000000; text-align: center; margin-left: auto; margin-right: auto; border: none;" align="center" noshade="noshade"></div>
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</SEC-DOCUMENT>
