Darren K. DeStefano + 1 703 456 8034 ddestefano@cooley.com |
VIA EDGAR |
June 30, 2020
U.S. Securities and Exchange Commission
Division of Corporation Finance
100 F Street, N.E.
Washington, D.C. 20549
Attn: | Mr. Gary Newberry |
Mr. Kevin Kuhar
Re: | Autolus Therapeutics plc |
Form 20-F for the Fiscal Year Ended December 31, 2019
Filed March 3, 2020
File No. 001-38547
Ladies and Gentlemen:
On behalf of our client, Autolus Therapeutics plc (the Company), we are responding to the comments of the staff (the Staff) of the Securities and Exchange Commission (the Commission) contained in its letter dated June 18, 2020 (the Comment Letter), relating to the above referenced Form 20-F for the fiscal year ended December 31, 2019. The Staffs comment is repeated below and is followed by the Companys response thereto.
Exhibits
1. | We note the certifications provided in Exhibits 12.1 and 12.2 do not include paragraph 4(b) and the introductory language in paragraph 4 referring to internal control over financial reporting after the end of the transition period that allows for these omissions. Please file an abbreviated amendment containing the cover page, explanatory note, signature page and currently dated certifications that include paragraphs 1, 2, 4 and 5. Refer to Item 19(12) of Form 20-F and Regulation S-K Compliance & Disclosure Interpretation 246.13. |
Response to Comment 1:
In response to the Staffs comment, the Company has filed Amendment No. 1 to Form 20-F for the fiscal year ended December 31, 2019 on June 30, 2020, which contains the updated certifications as Exhibit 12.1 and Exhibit 12.2.
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June 30, 2020
Page 2
Please direct any questions or comments concerning this response letter to the undersigned at (703) 456-8034, Brian Leaf at (703) 456-8053 or Courtney Thorne at (617) 937-2318.
Very truly yours, |
/s/ Darren K. DeStefano |
Darren K. DeStefano |
cc: | Andrew Oakley, Autolus Therapeutics plc |
Alex Driggs, Autolus Therapeutics plc
Brian F. Leaf, Cooley LLP
Courtney T. Thorne, Cooley LLP