United States securities and exchange commission logo





                        October 4, 2023

       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-3
                                                            Filed September 29,
2023
                                                            File No. 333-274778

       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 Jimmy
McNamara at 202-551-7349 with any questions.




                        Sincerely,


                        Division of Corporation Finance

                        Office of Life Sciences