May 21, 2021




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]




  /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.