United States securities and exchange commission logo April 25, 2023 Frederick Vogt, Ph.D, J.D. Interim Chief Executive Officer and President, General Counsel IOVANCE BIOTHERAPEUTICS, INC. 825 Industrial Road, Suite 400 Can Carlos, CA 94070 Re: IOVANCE BIOTHERAPEUTICS, INC. Preliminary Revised Schedule 14A Filed April 19, 2023 File No. 001-36860 Dear Frederick Vogt: We have completed our review of your filing. 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. Sincerely, Division of Corporation Finance Office of Life Sciences