February 24, 2021 




Securities and Exchange Commission

Division of Corporation Finance

Office of Life Sciences

100 F Street, N.E.

Washington, D.C. 20549-3720


Attention:Kristin Lochead
Terence O‘Brien
Margaret Schwartz
Laury Crotty


Re:4D pharma plc
Registration Statement on Form F-4
File No. 333-250986
  Acceleration Request
  Requested Date:    Thursday, February 25, 2021
  Requested Time:    4:00 P.M. Eastern Time

Ladies and Gentlemen:


Pursuant to Rule 461 under the Securities Act of 1933, as amended, 4D pharma plc (the “4D Pharma” or the “Company”) hereby requests that the above-referenced Registration Statement on Form F-4 (File No. 333-250986) (the “Registration Statement”) be declared effective at the “Requested Date” and “Requested Time” set forth above, or at such later time as the Company or its counsel may orally request via telephone call to the staff of the Division of Corporation Finance of the Securities and Exchange Commission. Once the Registration Statement has been declared effective, please orally confirm that event with our counsel, Wilson Sonsini Goodrich & Rosati, P.C., by calling Bradley L. Finkelstein at (650) 565-3514.


[Signature page follows]





  4D pharma plc  
  /s/ Duncan Peyton  
  Duncan Peyton, 4D pharma plc  
  Chief Executive Officer  


cc (w/o enclosures): Bradley L. Finkelstein, Wilson Sonsini Goodrich & Rosati, P.C.
  Steven Bernard, Wilson Sonsini Goodrich & Rosati, P.C.
  Melissa Rick, Wilson Sonsini Goodrich & Rosati, P.C.