United States securities and exchange commission logo

                     December 13, 2021

       Gil M. Labrucherie
       Chief Operating Officer and Chief Financial Officer
       Nektar Therapeutics
       455 Mission Bay Boulevard South
       San Francisco, CA 94158

                                                        Re: Nektar Therapeutics
                                                            Form 10-K for the
Fiscal Year Ended December 31, 2020
                                                            Filed February 26,
                                                            File Number

       Dear Mr. Labrucherie:

              We have completed our review of your filing. 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.


                     Division of Corporation Finance

                     Office of Life Sciences