<SEC-DOCUMENT>0001104659-18-060327.txt : 20190220
<SEC-HEADER>0001104659-18-060327.hdr.sgml : 20190220
<ACCEPTANCE-DATETIME>20181003161655
<PRIVATE-TO-PUBLIC>
ACCESSION NUMBER:		0001104659-18-060327
CONFORMED SUBMISSION TYPE:	CORRESP
PUBLIC DOCUMENT COUNT:		2
FILED AS OF DATE:		20181003

FILER:

	COMPANY DATA:	
		COMPANY CONFORMED NAME:			Adaptimmune Therapeutics PLC
		CENTRAL INDEX KEY:			0001621227
		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:		60 JUBILEE AVENUE
		STREET 2:		MILTON PARK
		CITY:			ABINGDON, OXFORDSHIRE
		STATE:			X0
		ZIP:			OX14 4RX
		BUSINESS PHONE:		44 1235 430000

	MAIL ADDRESS:	
		STREET 1:		60 JUBILEE AVENUE
		STREET 2:		MILTON PARK
		CITY:			ABINGDON, OXFORDSHIRE
		STATE:			X0
		ZIP:			OX14 4RX

	FORMER COMPANY:	
		FORMER CONFORMED NAME:	Adaptimmune Ltd
		DATE OF NAME CHANGE:	20141001
</SEC-HEADER>
<DOCUMENT>
<TYPE>CORRESP
<SEQUENCE>1
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<p style="margin:0in 0in .0001pt;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">Ms.&nbsp;Keira Nakada</font></p>    </td>
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<p style="margin:0in 0in .0001pt;"><font size="2" face="Times New Roman" style="font-size:1.0pt;">&nbsp;</font></p>    </td>   </tr>  </table>
<p style="margin:0in 0in .0001pt;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">&nbsp;</font></p>
<p style="font-size:10.0pt;margin:0in 0in .0001pt .5in;text-indent:-.5in;"><b><font size="2" face="Times New Roman" style="font-size:10.0pt;font-weight:bold;">Re:</font></b><font size="1" style="font-size:3.0pt;">&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160; </font><b>Adaptimmune Therapeutics plc</b></p>
<p style="margin:0in 0in .0001pt 1.0in;text-indent:-.5in;"><b><font size="2" face="Times New Roman" style="font-size:10.0pt;font-weight:bold;">Form&nbsp;10-K for the Fiscal Year Ended December&nbsp;31, 2017</font></b></p>
<p style="margin:0in 0in .0001pt 1.0in;text-indent:-.5in;"><b><font size="2" face="Times New Roman" style="font-size:10.0pt;font-weight:bold;">Filed March&nbsp;15, 2018</font></b></p>
<p style="margin:0in 0in .0001pt 1.0in;text-indent:-.5in;"><b><font size="2" face="Times New Roman" style="font-size:10.0pt;font-weight:bold;">Form&nbsp;10-Q for the Quarterly Period Ended June&nbsp;30, 2018</font></b></p>
<p style="margin:0in 0in .0001pt 1.0in;text-indent:-.5in;"><b><font size="2" face="Times New Roman" style="font-size:10.0pt;font-weight:bold;">Filed August&nbsp;2, 2018</font></b></p>
<p style="margin:0in 0in .0001pt 1.0in;text-indent:-.5in;"><b><font size="2" face="Times New Roman" style="font-size:10.0pt;font-weight:bold;">File No.&nbsp;001-37368</font></b></p>
<p style="margin:0in 0in .0001pt 1.0in;text-indent:-.5in;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">&nbsp;</font></p>
<p style="margin:0in 0in .0001pt .5in;text-indent:-.5in;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">Dear Ms.&nbsp;Nakada,</font></p>
<p style="margin:0in 0in .0001pt;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">&nbsp;</font></p>
<p style="margin:0in 0in .0001pt;text-indent:.5in;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">I appreciated the opportunity to speak with you today on behalf of our client Adaptimmune Therapeutics plc (the &#147;<u>Company</u>&#148;) in connection with the comment letter dated September&nbsp;28, 2018 (the &#147;<u>Comment Letter</u>&#148;) relating to the Securities and Exchange Commission&#146;s (the &#147;<u>Commission</u>&#148;) review of the Company&#146;s Annual Report on Form&nbsp;10-K for the fiscal year ended December&nbsp;31, 2017 and Quarterly Report on Form&nbsp;10-Q for the fiscal quarter ended June&nbsp;30, 2018.&#160; The Comment Letter requests that the Company respond within ten (10)&nbsp;business days from the date thereof, or inform the staff of when the Company would provide a response.&#160; As requested, this is a brief note to indicate that the Company intends to respond to the comments by October&nbsp;29, 2018.</font></p>
<p style="margin:0in 0in .0001pt;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">&nbsp;</font></p>
<p style="margin:0in 0in .0001pt;text-indent:.5in;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">As we discussed, the preparation of a response to this Comment Letter involves a number of the Company&#146;s business, financial and legal personnel, as well as members of the audit team of KPMG LLP, the Company&#146;s independent registered public accounting firm. Arranging for this involvement in order to meet the requested deadline would be difficult especially around the end of the September&nbsp;30, 2018 fiscal quarter and the accounting and financial reporting activities relating to the quarter end.</font></p>
<p style="margin:0in 0in .0001pt;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">&nbsp;</font></p>
<p align="center" style="margin:0in 0in .0001pt;text-align:center;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">Mayer Brown is a global services provider comprising an association of legal practices that are separate entities including<br> Mayer Brown LLP (Illinois, USA), Mayer Brown International LLP (England), Mayer Brown (a Hong Kong partnership)<br> and Tauil&nbsp;&amp; Chequer Advogados (a Brazilian partnership).</font></p>
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<p style="font-size:10.0pt;margin:0in 0in .0001pt;text-indent:.5in;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">You can reach me at (212) 506-2551. Please do not hesitate to contact me if you have any questions or if we can be of further assistance at this time.</font> Thank you very much for your courtesy and cooperation in this matter.</p>
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<p style="margin:0in 0in .0001pt;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">Yours sincerely,</font></p>    </td>   </tr>
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<p style="margin:0in 0in .0001pt;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">/s/ David S. Bakst</font></p>    </td>   </tr>
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<p style="margin:0in 0in .0001pt;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">&nbsp;</font></p>    </td>
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<p style="margin:0in 0in .0001pt;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">&nbsp;</font></p>    </td>   </tr>
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<p style="margin:0in 0in .0001pt;"><font size="2" face="Times New Roman" style="font-size:1.0pt;">&nbsp;</font></p>    </td>
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<p style="margin:0in 0in .0001pt;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">David S. Bakst</font></p>    </td>   </tr>  </table>
<p style="margin:0in 0in .0001pt;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">&nbsp;</font></p>
<p style="font-size:10.0pt;margin:0in 0in .0001pt .5in;text-indent:-.5in;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">cc:</font><font size="1" style="font-size:3.0pt;">&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160; </font>Mr.&nbsp;Frank Wyman, Securities and Exchange Commission<br> Mr.&nbsp;Adrian Rawcliffe - Chief Financial Officer, Adaptimmune Therapeutics plc<br> Ms.&nbsp;Margaret Henry &#151; Corporate Secretary, Adaptimmune Therapeutics plc</p>
<p style="margin:0in 0in .0001pt;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">&nbsp;</font></p>
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end
</TEXT>
</DOCUMENT>
</SEC-DOCUMENT>
