# EDGAR Filing Document

**Accession Number:** 0001326110
**File Stem:** 0001193125-23-028725
**Filing Date:** 2023-2
**Character Count:** 2637
**Document Hash:** 56fa31df15ce0d8fd1eb8635d9be5edb
**Contains OCR:** False
**Source Format:** 

## Filing Content

## Filing Summary
**0001193125-23-028725.hdr.sgml**: 20230310

**ACCESSION NUMBER**: 0001193125-23-028725

**CONFORMED SUBMISSION TYPE**: CORRESP

**PUBLIC DOCUMENT COUNT**: 1

**FILED AS OF DATE**: 20230208

**FILER**: 

**COMPANY DATA:**
- **COMPANY CONFORMED NAME:** ImmunityBio, Inc.
- **CENTRAL INDEX KEY:** 0001326110
- **STANDARD INDUSTRIAL CLASSIFICATION:** BIOLOGICAL PRODUCTS (NO DIAGNOSTIC SUBSTANCES) [2836]
- **IRS NUMBER:** 431979754
- **STATE OF INCORPORATION:** DE
- **FISCAL YEAR END:** 1231

**FILING VALUES:**
- **FORM TYPE:** CORRESP

**BUSINESS ADDRESS:**
- **STREET 1:** 3530 JOHN HOPKINS COURT
- **CITY:** SAN DIEGO
- **STATE:** CA
- **ZIP:** 92121
- **BUSINESS PHONE:** (858) 633-0300

**MAIL ADDRESS:**
- **STREET 1:** 3530 JOHN HOPKINS COURT
- **CITY:** SAN DIEGO
- **STATE:** CA
- **ZIP:** 92121

**FORMER COMPANY:**
- **FORMER CONFORMED NAME:** NantKwest, Inc.
- **DATE OF NAME CHANGE:** 20150713

**FORMER COMPANY:**
- **FORMER CONFORMED NAME:** Conkwest, Inc.
- **DATE OF NAME CHANGE:** 20140416

**FORMER COMPANY:**
- **FORMER CONFORMED NAME:** ZelleRx Corp
- **DATE OF NAME CHANGE:** 20050504

February 8, 2023

**VIA EDGAR** 

U.S. Securities and Exchange Commission

Division of Corporation Finance

100 F Street, N.E.

Washington, D.C. 20549

Attention: Arzhang Navai

---

| | |
|:---|:---|
| **Re:** | **ImmunityBio, Inc.** |
|  | **Registration Statement on Form S-3** |
|  | **Filed February 7, 2023** |
|  | **File No. 333-269608** |
|  | **Acceleration Request** |
|  | **Requested Date: February 9, 2023** |
|  | **Requested Time: 4:30 P.M. Eastern Time** |

---

Ladies and Gentlemen:

Pursuant to Rule 461 under the Securities Act of 1933, as amended, ImmunityBio, Inc. (the "**Company**") hereby requests that the above-referenced Registration Statement on Form S-3 (File No. 333-269608) (the "**Registration Statement**") be declared effective at the "Requested Date" and "Requested Time" set forth above or at such later time as the Company or its counsel may orally request via telephone call to the staff of the Division of Corporation Finance of the Securities and Exchange Commission. Once the Registration Statement has been declared effective, please orally confirm that event with our counsel, Wilson Sonsini Goodrich & Rosati, P.C., by calling Thomas Hornish at (858) 350-2392.

\* \* \* \*

------

---

| |
|:---|
|  Sincerely, |
|  ImmunityBio, Inc. |
|  /s/ David Sachs |
|  Name: David Sachs |
|  Title: Chief Financial Officer |

---

cc: Richard Adcock, ImmunityBio, Inc.

Jason Liljestrom, ImmunityBio, Inc.

Martin J. Waters, Wilson Sonsini Goodrich & Rosati, P.C.