August 31, 2018

Tiziano Lazzaretti
Chief Financial Officer
Tiziana Life Sciences plc
3rd Floor, 11-12 St. James's Square
London SW1 4LB, United Kingdom

       Re: Tiziana Life Sciences plc
           Amendment No. 1 to Registration Statement on Form F-1
           Filed August 23, 2018
           File No. 333-226368

Dear Mr. Lazzaretti:

       We have reviewed your amended registration statement and have the
following
comment. In our comment, we may ask you to provide us with information so we
may better
understand your disclosure.

       Please respond to this letter by amending your registration statement
and providing the
requested information. If you do not believe our comment applies to your facts
and
circumstances or do not believe an amendment is appropriate, please tell us why
in your
response.

       After reviewing any amendment to your registration statement and the
information you
provide in response to the comment, we may have additional comments.

Amendment No. 1 to Registration Statement on Form F-1 filed August 23, 2018

Exhibits

1.     We note that the form of American Depositary Receipt included in the
form of Deposit
       Agreement filed as Exhibit 4.1 provides in relevant part that "No
disclaimer of liability
       under the Securities Act of 1933 is intended by any provision hereof."
Please amend this
       section 14(q) so that it specifically provides that no disclaimer of
liability under the US
       federal securities laws or the rules and regulations thereunder is
intended by any provision
       thereof. Please make the corresponding revision to the form of Deposit
Agreement.
 Tiziano Lazzaretti
Tiziana Life Sciences plc
August 31, 2018
Page 2

       You may contact Rolf Sundwall at 202-551-3105 or Mark Brunhofer at
202-551-3638 if
you have questions regarding comments on the financial statements and related
matters. Please
contact Christine Westbrook at 202-551-5019 or Suzanne Hayes at 202-551-3675
with any other
questions.



                                                         Sincerely,
FirstName LastNameTiziano Lazzaretti
                                                         Division of
Corporation Finance
Comapany NameTiziana Life Sciences plc
                                                         Office of Healthcare &
Insurance
August 31, 2018 Page 2
cc:       Ed Lukins, Esq.
FirstName LastName