November 29, 2018 Christian Itin Chief Executive Officer Autolus Therapeutics plc Forest House 58 Wood Lane White City London W12 7RZ United Kingdom Re: Autolus Therapeutics plc Draft Registration Statement on Form F-1 Submitted November 23, 2018 CIK No. 0001730463 Dear Mr. Itin: This is to advise you that we do not intend to review your registration statement. We request that you publicly file your registration statement no later than 48 hours prior to the requested effective date and time. Please refer to Rules 460 and 461 regarding requests for acceleration. 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. Please contact Christine Westbrook at 202-551-5019 with any questions. Sincerely, Division of Corporation Finance Office of Healthcare & Insurance cc: Darren DeStefano, Esq.