United States securities and exchange commission logo December 16, 2022 Bryan Kobel Chief Executive Officer TC BioPharm (Holdings) plc Maxim 1, 2 Parklands Way Holytown, Motherwell, ML1 4WR Scotland, United Kingdom Re: TC BioPharm (Holdings) plc Registration Statement on Form F-1 Filed December 12, 2022 File No. 333-268755 Dear Bryan Kobel: 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 Alan Campbell at 202-551-4224 with any questions. Sincerely, Division of Corporation Finance Office of Life Sciences cc: Stephen Cohen, Esq