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                           December 30, 2020

       Clive Richardson
       Chief Executive Officer and Chief Operating Officer
       Akari Therapeutics Plc
       75/76 Wimpole Street
       London W1G 9RT
       United Kingdom

                                                        Re: Akari Therapeutics
Plc
                                                            Registration
Statement on Form F-3
                                                            Filed December 23,
2020
                                                            File No. 333-251673

       Dear Mr. Richardson:

              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 Jason L.
Drory at 202-551-8342 with any questions.




                           Sincerely,


                           Division of Corporation Finance

                           Office of Life Sciences
       cc:                                              Richard Bass, Esq.