Golenbock Eiseman Assor Bell & Peskoe, LLP
711 Third Avenue – 17th Floor
New York, New York 10017
212-907-7300
Andrew D. Hudders
212-907-7349
ahudders@golenbock.com
January 31, 2022
Securities
and Exchange Commission
100 F Street N.E.
Washington, D.C. 20549
Office
of Life Sciences
Attn: Jordan Nimitz, Esq.
Re: | TC BioPharm (Holdings) plc. |
Amendment No 5. To Registration Statement on Form F-1 | |
Registration No.: 333-260492 | |
CIK: No. 0001872812 | |
Office of Life Sciences |
Dear Ms. Nimitz:
On behalf of TC BioPharm (Holdings) plc (the “Company”), the Company is filing Amendment No. 5 to its filed Registration Statement on Form F-1 (the “Registration Statement”).
Amendment No. 5 is being filed to update the size of the offering, which is being reduced, and update all the financial information about the offering as a result in the change in the offering size.
The Company, after consultation with the underwriter, is planning on going effective on Thursday, February 3, 2022. The Company and the underwriter will file separately the acceleration requests, after you have had an opportunity to review the Amendment No. 5.
If there are any questions concerning the above, please contact either the Company representatives or the undersigned at ahudders@golenbock.com or 212-907-7349.
Very truly yours, | |
/s/ Andrew D. Hudders | |
Andrew D. Hudders |
cc: | Martin Thorp, TC BioPharm Limited |
Toby Rintoul, TC BioPharm Limited | |
Joseph Lucosky, Lucosky Brookman LLP |