September 26, 2024

Samir R. Patel, M.D.
Interim President and Chief Executive Officer
Akari Therapeutics, Plc
22 Boston Wharf Road, FL7
Boston, MA 02210

       Re: Akari Therapeutics, Plc
           Registration Statement on Form S-4
           Filed September 13, 2024
           File No. 333-282127
Dear Samir R. Patel M.D.:

     We have conducted a limited review of your registration statement and have
the following
comments.

       Please respond to this letter by amending your registration statement
and providing the
requested information. If you do not believe a 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 this letter, we may have additional comments.

Registration Statement on Form S-4
General

1.     Please revise the forepart of the joint proxy statement/prospectus to
provide sample
       calculations of the exchange ratio and per share merger consideration
taking into account
       any material factors and assumptions and include a high and low range.
If shareholders
       will not know the exact exchange ratio or per share merger consideration
at the time of the
       shareholder votes, please revise to state as much.
2.     Please revise the forepart of the joint proxy statement/prospectus to
prominently disclose,
       as you do elsewhere in the registration statement, that the estimated
exchange ratio is such
       that based on the number of Akari ADSs expected to be issued in
accordance with the
       exchange ratio at the consummation of the merger in exchange for the
shares of Peak Bio
       Common Stock, Peak Bio stockholders would own approximately 48%, and
Akari
       shareholders would own approximately 52% of the combined company
following the
       consummation of the Merger, on a fully diluted basis.
 September 26, 2024
Page 2

3.     Please revise the forepart of the joint proxy statement/prospectus to
disclose, as you do
       elsewhere in the registration statement, that the aggregate
consideration to be received by
       the Peak Bio stockholders is assumed to be $22.6 million.
        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.

       Refer to Rules 460 and 461 regarding requests for acceleration. Please
allow adequate
time for us to review any amendment prior to the requested effective date of
the registration
statement.

       Please contact Joshua Gorsky at 202-551-7836 or Tim Buchmiller at
202-551-3635 with
any other questions.



                                                            Sincerely,

                                                            Division of
Corporation Finance
                                                            Office of Life
Sciences
cc:   Jennifer L. Porter, Esq.