October 12, 2021
VIA EDGAR
Securities and Exchange Commission
Division of Corporation Finance
Office of Life Sciences
100 F Street, N.E.
Washington, D.C. 20549-3720
| Attention: | Michael Davis |
| Tim Buchmiller |
| Re: | 4D pharma plc | |
| Registration Statement on Form F-1 | ||
| File No. 333-259501 |
| Acceleration Request | ||
| Requested Date: | October 14, 2021 | |
| Requested Time: | 4:30 P.M. Eastern Time | |
Ladies and Gentlemen:
Pursuant to Rule 461 under the Securities Act of 1933, as amended, 4D pharma plc (the “4D Pharma” or the “Company”) hereby requests that the above-referenced Registration Statement on Form F-1 (File No. 333-259501) (the “Registration Statement”) be declared effective at the “Requested Date” and “Requested Time” set forth above, or at such later time as the Company or its counsel may orally request via telephone call to the staff of the Division of Corporation Finance of the Securities and Exchange Commission. Once the Registration Statement has been declared effective, please orally confirm that event with our counsel, Wilson Sonsini Goodrich & Rosati, P.C., by calling Steven Bernard at (650) 714-8525.
[Signature page follows]
| Sincerely, | |
| 4D PHARMA PLC | |
| /s/ Duncan Peyton | |
| Duncan Peyton, 4D pharma plc | |
| Chief Executive Officer |
| cc (w/o enclosures): | Steven Bernard, Wilson Sonsini Goodrich & Rosati, P.C. |
| Melissa Rick, Wilson Sonsini Goodrich & Rosati, P.C. |
