August 28, 2019

Patrick Soon-Shiong
Chief Executive Officer
NantKwest, Inc.
3530 John Hopkins Court
San Diego, CA 92121

       Re: NantKwest, Inc.
           Registration Statement on Form S-3
           Filed August 23, 2019
           File No. 333-233434

Dear Dr. Soon-Shiong:

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

        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 Tonya K. Aldave at (202) 551-3601 with any questions.



                                                            Sincerely,

                                                            Division of
Corporation Finance
                                                            Office of
Healthcare & Insurance
cc:    Tom Hornish, Esq.