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                          April 6, 2023

       Adrian Rawcliffe
       Chief Executive Officer
       Adaptimmune Therapeutics PLC
       60 Jubilee Avenue, Milton Park
       Abingdon, Oxfordshire OX14 4RX
       United Kingdom

                                                        Re: Adaptimmune
Therapeutics PLC
                                                            Registration
Statement on Form S-4
                                                            Filed April 5, 2023
                                                            File No. 333-271145

       Dear Adrian Rawcliffe:

              This is to advise you that we have not reviewed and will not
review your registration
       statement.

               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 Daniel
Crawford at 202-551-7767 with any questions.




                          Sincerely,


                          Division of Corporation Finance

                          Office of Life Sciences
       cc:                                              Jackie Cohen, Esq.