Company: TLSA
Filing Date: 2025-03-27
Form Type: CORRESP
Source: 0001013762-25-003124
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Company: Tiziana Life Sciences Ltd
Filing Date: 2025-03-27
Form: CORRESP
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<div align='center'>Tiziana Life Sciences Ltd.

Clarendon House,

2 Church Street,

Hamilton HM 11,

Bermuda</div>

March 27, 2025

VIA EDGAR

United States Securities and Exchange Commission

100 F Street, N.E.

Washington, D.C. 20549

Attention: Tim Buchmiller

| Re: | Tiziana Life Sciences Ltd.      
 Form F-3 Registration Statement 
 Filed March 24, 2025            |
|:----|:--------------------------------|
|     | File No. 333-286064             |

Ladies and Gentlemen:

Pursuant to Rule 461
of the General Rules and Regulations under the Securities Act of 1933, as amended, Tiziana Life Sciences Ltd. (the “Company”)
respectfully requests that the effective date of the registration statement referred to above be accelerated so that it will become effective
at 5:00 p.m., Eastern Daylight Time, on Thursday, March 27, 2025, or as soon thereafter as possible.

Please notify Jeffrey Fessler
of Sheppard, Mullin, Richter & Hampton LLP, counsel to the Company, at (212) 634-3067 as soon as possible as to the time the Registration
Statement has been declared effective pursuant to this acceleration request.

| TIZIANA LIFE SCIENCES LTD. |                         |
| By:                        | /s/ Keeren Shah         |
| Name:                      | Keeren Shah             |
| Title:                     | Chief Financial Officer |