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VIA EDGAR

July 22, 2019

U.S. Securities and Exchange Commission

Division of Corporation Finance

100 F Street, N.E.

Washington, D.C. 20549

 

Re:    Autolus Therapeutics plc
   Registration Statement on Form F-3
   File No. 333-232690
   Acceleration Request
               Requested Date:    July 24, 2019
               Requested Time:    4:00 P.M. Eastern Time

Ladies and Gentlemen:

In accordance with Rule 461 under the Securities Act of 1933, as amended, the undersigned registrant (the “Registrant”) hereby requests that the Securities and Exchange Commission take appropriate action to cause the above-referenced Registration Statement on Form F-3 (the “Registration Statement”) to become effective on July 24, 2019, at 4:00 p.m., Eastern Time, or as soon thereafter as is practicable, or at such later time as its counsel may orally request via telephone call to the staff. The Registrant hereby authorizes each of Darren DeStefano, Courtney Thorne and William DuVal of Cooley LLP, counsel to the Registrant, to make such request on its behalf.

Once the Registration Statement has been declared effective, please orally confirm that event with Darren DeStefano of Cooley LLP at (703) 456-8034, or in his absence, Courtney Thorne at (617) 937-2318. Thank you for your assistance with this matter.


Sincerely,
AUTOLUS THERAPEUTICS PLC
By:  

/s/ Christian Itin

  Christian Itin
  Chief Executive Officer
cc:   Matthias Alder, Autolus Therapeutics plc
  Alex Driggs, Autolus Therapeutics plc
  Darren DeStefano, Cooley LLP
  Christian Plaza, Cooley LLP
  Courtney Thorne, Cooley LLP