United States securities and exchange commission logo July 14, 2022 Linda F. Powers Principal Financial and Accounting Officer NORTHWEST BIOTHERAPEUTICS INC 4800 Montgomery Lane, Suite 800 Bethesda , MD 20814 Re: NORTHWEST BIOTHERAPEUTICS INC Form 10-K filed March 1, 2022 File No. 001-35737 Dear Ms. Powers: We have completed our review of your filing. We remind you that the company and its management are responsible for the accuracy and adequacy of their disclosures, notwithstanding any review, comments, action or absence of action by the staff. Sincerely, Division of Corporation Finance Office of Life Sciences