United States securities and exchange commission logo November 21, 2023 Frederick G. Vogt Interim Chief Executive Officer Iovance Biotherapeutics, Inc. 825 Industrial Road Suite 400 San Carlos , California Re: Iovance Biotherapeutics, Inc. Form 10-K for the Fiscal Year Ended December 31, 2022 Filed February 28, 2023 File No. 001-36860 Dear Frederick G. 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