Item 4.01.
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Changes in Registrant’s Certifying Accountant.
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(a) New
Independent Registered Public Accounting Firm
Effective March 12, 2021, the Audit Committee
of the Board of Directors (the “Committee”) of Iovance Biotherapeutics, Inc. (“we,” “our,”
“us,” or the “Company) approved the engagement of Ernst & Young LLP (“Ernst & Young”) to
serve as our independent registered public accounting firm for the fiscal year ending December 31, 2021.
During the Company’s fiscal years
ended December 31, 2020, 2019, and 2018, and through March 12, 2021, neither we nor anyone acting on our behalf consulted with
Ernst & Young regarding either (i) the application of accounting principles to a specific, completed or proposed transaction,
or the type of audit opinion that might be rendered on our financial statements, or (ii) any matter that was either the subject
of a disagreement (as defined in Item 304(a)(1)(iv) of Regulation S-K and the related instructions to Item 304 of Regulation S-K)
or a reportable event (as defined in Item 304(a)(1)(v) of Regulation S-K).
(b) Previous
Independent Registered Public Accounting Firm
Effective March 12, 2021, the Committee
dismissed Marcum LLP (“Marcum”) as the Company’s independent registered public accounting firm.
Marcum’s reports on our consolidated
financial statements for each of our fiscal years ended December 31, 2020, 2019, and 2018 did not contain any adverse opinion or
disclaimer of opinion, nor were they qualified or modified as to uncertainty, audit scope or accounting principles.
During the Company’s fiscal years
ended December 31, 2020, 2019, and 2018, and through March 12, 2021: (i) there were no disagreements between our company and Marcum
on any matter of accounting principles or practices, financial statement disclosure, or auditing scope or procedure, which disagreements,
if not resolved to Marcum’s satisfaction, would have caused it to make reference to the subject matter of the disagreements
in connection with its reports on the financial statements for such years; and (ii) there were no reportable events as defined
in item 304(a)(1)(v) of Regulation S-K.
We have provided Marcum with a copy of the
foregoing disclosures and have requested that Marcum furnish us with a letter addressed to the United States Securities and Exchange
Commission stating that it agrees with the above disclosures. Attached as Exhibit 16.1 is a copy of that letter, dated March 12,
2021.