United States securities and exchange commission logo

                              August 18, 2022

       Henry Ji
       Chairman of the Board, CEO and President
       Sorrento Therapeutics, Inc.
       4955 Directors Place
       San Diego, CA 92121

                                                        Re: Sorrento
Therapeutics, Inc.
                                                            Form 10-K for the
year ended December 31, 2021
                                                            Filed March 11,
                                                            Form 10-Q for the
period ended March 31, 2022
                                                            Filed May 5, 2022
                                                            Form 10-Q for the
period ended June 30, 2022
                                                            Filed August 15,
                                                            File No. 001-36150

       Dear Dr. Ji:

               We have limited our review of your filings to the financial
statements and related
       disclosures and have the following comment. In our comment, we may ask
you to provide us
       with information so we may better understand your disclosure.

              Please respond to the comment within ten business days by
providing the requested
       information or advise us as soon as possible when you will respond. If
you do not believe our
       comment applies to your facts and circumstances, please tell us why in
your response.

                                                        After reviewing your
response to the comment, we may have additional comments.

       Form 10-Q for the period ended June 30, 2022

       Notes to Unaudited Consolidated Financial Statements
       7. Debt, page 15

   1.                                                   Please provide us with
your accounting basis, citing relevant authoritative literature, to
                                                        account for the Consent
Under and Amendment No. 4 to your Indenture agreement as a
                                                        troubled debt
restructuring rather than a modification or extinguishment.
              In closing, 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.
 Henry Ji
Sorrento Therapeutics, Inc.
August 18, 2022
Page 2

       You may contact Sasha Parikh at 202-551-3627 or Daniel Gordon at
202-551-3486 with
any questions.

FirstName LastNameHenry Ji                             Sincerely,
Comapany NameSorrento Therapeutics, Inc.
                                                       Division of Corporation
August 18, 2022 Page 2                                 Office of Life Sciences
FirstName LastName