United States securities and exchange commission logo

                         October 5, 2020

       Brian Sun
       General Counsel
       Sorrento Therapeutics, Inc.
       4955 Directors Place
       San Diego, CA 92121

                                                        Re: Sorrento
Therapeutics, Inc.
Statement on Form S-3
                                                            Filed September 30,
                                                            File No. 333-249178

       Dear Mr. Sun:

              This is to advise you that we have not reviewed and will not
review your registration

               Please refer to Rules 460 and 461 regarding requests for
acceleration. 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.

                                                        Please contact James
Young at 202-551-4679 with any questions.


                         Division of Corporation Finance

                         Office of Life Sciences
       cc:                                              Jeff Hartlin