TEXT-EXTRACT 2 filename2.txt United States securities and exchange commission logo December 5, 2022 Kenneth A. Berlin President and Chief Executive Officer Advaxis, Inc. 9 Deer Park Drive, Suite K-1 Monmouth Junction, New Jersey 08852 Re: Advaxis, Inc. Registration Statement on Form S-4 Filed November 29, 2022 File No. 333-268586 Dear Kenneth A. Berlin: 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: Justin W. Chairman