TEXT-EXTRACT 2 filename2.txt December 20, 2018 Adrian Rawcliffe Chief Financial Officer Adaptimmune Therapeutics PLC 60 Jubilee Avenue, Milton Park Abingdon, Oxfordshire OX14 4RX United Kingdom Re: Adaptimmune Therapeutics PLC Form 10-K for the Fiscal Year Ended December 31, 2017 Filed March 15, 2018 File No. 001-37368 Dear Mr. Rawcliffe: We have completed our review of your filings. 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. Sincerely, Division of Corporation Finance Office of Healthcare & Insurance