October 25, 2018

Clive Richardson
Interim Chief Executive Officer
Akari Therapeutics Plc
75/76 Wimpole Street
London W1G 9RT
United Kingdom

       Re: Akari Therapeutics Plc
           Registration Statement on Form F-1
           Filed October 9, 2018
           File No. 333-227752

Dear Mr. Richardson:

       We have limited our review of your registration statement to those
issues we have
addressed in our comment.

       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 this comment, we may have additional comments.

Form F-1 Filed October 9, 2018

General

1.     Given the nature of the offering and size of the transaction relative to
the number of
       outstanding shares held by non-affiliates, please advise us of your
basis for determining
       that the transaction is appropriately characterized as a transaction
that is eligible to be
       made on a shelf basis under Rule 415(a)(1)(i).
        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.
 Clive Richardson
Akari Therapeutics Plc
October 25, 2018
Page 2

       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.

       You may contact Jeffrey Gabor at 202-551-2544 or Joe McCann at
202-551-6262 with
any questions.



                                                           Sincerely,
FirstName LastNameClive Richardson
                                                           Division of
Corporation Finance
Comapany NameAkari Therapeutics Plc
                                                           Office of Healthcare
& Insurance
October 25, 2018 Page 2
cc:       Heidi Steele, Esq.
FirstName LastName