Iovance Biotherapeutics, Inc.

999 Skyway Road, Suite 150

San Carlos, California 94070

September 20, 2019

VIA EDGAR

Securities and Exchange Commission

Division of Corporation Finance

100 F Street, N.E.

Washington, DC 20549-4561

Attention:	Suzanne Hayes
	Assistant Director

Re: Iovance Biotherapeutics, Inc.

Registration Statement on Form S-3

File No. 333-233578

Ladies and Gentleman:

Pursuant to Rule 461 under the Securities Act of 1933, as amended, Iovance Biotherapeutics, Inc. (the “Company”) hereby requests acceleration of the effective date of its Registration Statement on Form S-3 (File No. 333-233578) (the “Registration Statement”), so that the Registration Statement may become effective at 4:30 p.m. (Washington, D.C. time) on September 24, 2019, or as soon as practicable thereafter. Please contact Frederick G. Vogt, Ph.D., Esq., General Counsel, at (610) 715-7577, or in his absence, Emilio Ragosa of DLA Piper (US) LLP, counsel to the company, at (973) 307-3004, to provide notice of effectiveness, or if you have any other questions or concerns regarding this matter.

IOVANCE BIOTHERAPEUTICS, INC.
By:	/s/ Maria Fardis
Name:	Maria Fardis, Ph.D., M.B.A.
Title:	Chief Executive Officer

cc:	Frederick G. Vogt, Ph.D., Esq., General Counsel
	Emilio Ragosa, DLA Piper (US) LLP