United States securities and exchange commission logo July 9, 2020 Christian Itin Chief Executive Officer Autolus Therapeutics plc Forest House 58 Wood Lane London W12 7RZ United Kingdom Re: Autolus Therapeutics plc Form 20-F for the Fiscal Year Ended December 31, 2019 Filed March 3, 2020 File No. 001-38547 Dear Mr. Itin: 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