United States securities and exchange commission logo

                         May 31, 2024

       Mark Wilson
       General Counsel
       Nektar Therapeutics
       455 Mission Bay Boulevard South
       San Francisco, CA 94158

                                                        Re: Nektar Therapeutics
Statement on Form S-3
                                                            Filed May 28, 2024
                                                            File No. 333-279760

       Dear Mark Wilson:

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

               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 Tamika
Sheppard at 202-551-8346 with any questions.


                         Division of Corporation Finance

                         Office of Life Sciences
       cc:                                              Mitchell Bloom