May 21, 2021

 

VIA EDGAR

 

Securities and Exchange Commission

Division of Corporation Finance

Office of Life Sciences

100 F Street, N.E.

Washington, D.C. 20549-3720

 

Attention:	Joseph McCann
	Daniel Gordon

 

	Re:	4D pharma plc
		Registration Statement on Form F-1
		File No. 333-255474

 

	Acceleration Request
	Requested Date:	Monday, May 24, 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-1 (File No. 333-255474) (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]

 

 

	Sincerely,
	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.