Akari
Therapeutics, Plc
401
East Jackson Street, Suite 3300
Tampa,
FL 33602
May
20, 2026
VIA
EDGAR
United
States Securities and Exchange Commission
Division
of Corporation Finance
100
F Street, N.E.
Washington,
D.C. 20549
| Re: |
Akari Therapeutics, Plc |
| |
Request to Withdraw Draft Registration Statement on Form S-1 |
| |
Filed May 8, 2026 |
| |
File No. 333-295729 |
Ladies
and Gentlemen:
Pursuant
to Rule 477 under the Securities Act of 1933, as amended (the “Securities Act”), Akari Therapeutics, Plc (the “Company”)
hereby respectfully requests that the Securities and Exchange Commission (the “Commission”) consent to the withdrawal
of the Company’s Registration Statement on Form S-1 (File No. 333-295729), together with all exhibits thereto (collectively, the
“Registration Statement”), effective as of the date hereof or at the earliest practicable date thereafter. The Registration
Statement was filed with the Commission on May 8, 2026.
The
Company is requesting withdrawal of the Registration Statement because it does not intend to pursue the contemplated public offering
of the securities covered thereby at this time. The Registration Statement has not been declared effective by the Commission, and no
securities have been issued or sold pursuant to the Registration Statement. Accordingly, the Company believes that the withdrawal of
the Registration Statement is consistent with the public interest and the protection of investors, as contemplated by Rule 477(a) under
the Securities Act.
In
accordance with Rule 457(p) under the Securities Act, the Company respectfully requests that all fees paid to the Commission in connection
with the filing of the Registration Statement be credited for future use by the Company.
Please
direct any questions or comments regarding this request to the undersigned.
| |
Very
truly yours, |
| |
|
|
| |
AKARI
THERAPEUTICS, PLC |
| |
|
|
| |
By: |
/s/
Abizer Gaslightwala |
| |
Name: |
Abizer
Gaslightwala |
| |
Title: |
President
and Chief Executive Officer |
