TEXT-EXTRACT 2 filename2.txt United States securities and exchange commission logo April 26, 2022 Duncan Peyton Chief Executive Officer 4D Pharma PLC 5th Floor, 9 Bond Court Leeds LS1 2JZ United Kingdom Re: 4D Pharma PLC Registration Statement on Form F-3 Filed April 21, 2022 File No. 333-264419 Dear Mr. Peyton: 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 Gary Guttenberg at (202) 551-6477 with any questions. Sincerely, Division of Corporation Finance Office of Life Sciences cc: Steven Bernard