United States securities and exchange commission logo

                               March 15, 2021

       Henry Ji, Ph.D.
       Chief Executive Officer
       Sorrento Therapeutics, Inc.
       4955 Directors Place
       San Diego, CA 92121

                                                        Re: Sorrento
Therapeutics, Inc.
Statement on Form S-3
                                                            Filed on February
26, 2021
                                                            File No. 333-253646

       Dear Dr. Ji:

              We have limited our review of your registration statement to
those issues we have
       addressed in our comments. In some of our comments, we may ask you to
provide us with
       information so we may better understand your disclosure.

              Please respond to this letter by amending your registration
statement and providing the
       requested information. If you do not believe our comments apply to your
facts and
       circumstances or do not believe an amendment is appropriate, please tell
us why in your

              After reviewing any amendment to your registration statement and
the information you
       provide in response to these comments, we may have additional comments.

       Registration Statement on Form S-3 Filed on February 26, 2021

       Cover page

   1.                                                   Describe the recent
price volatility in your stock and briefly disclose any known risks of
                                                        investing in your stock
under these circumstances.
   2.                                                   Add, for comparison
purposes, disclosure of the market price of your common stock prior
                                                        to the recent price
volatility in your stock. For example, disclose the price at which your
                                                        stock was trading 18
days prior to your filing.
   3.                                                   Describe any recent
change in your financial condition or results of operations, such as
                                                        your earnings, revenues
or other measure of company value that is consistent with the
                                                        recent change in your
stock price. If no such change to your financial condition or results
                                                        of operations exists,
disclose that fact. For additional guidance, please refer to Division of
 Henry Ji, Ph.D.
Sorrento Therapeutics, Inc.
March 15, 2021
Page 2
      Corporation Finance's guidance available at:

        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

       You may contact Kasey Robinson at (202) 551-5880 or Joe McCann at (202)
with any questions.

FirstName LastNameHenry Ji, Ph.D.
                                                           Division of
Corporation Finance
Comapany NameSorrento Therapeutics, Inc.
                                                           Office of Life
March 15, 2021 Page 2
cc:       Jeffrey Hartlin
FirstName LastName