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                             October 6, 2022

       Ying Huang, Ph.D
       Chief Financial Officer
       Legend Biotech Corporation
       2101 Cottontail Lane
       Somerset, NJ 08873

                                                        Re: Legend Biotech Corp
                                                            Form 20-F for
Fiscal Year Ended December 31, 2021
                                                            Response Dated
September 30, 2022
                                                            File No. 001-39307

       Dear Ying Huang:

              We have reviewed your September 30, 2022 response to our comment
letter and have the
       following comments. In some of our comments, we may ask you to provide
us with information
       so we may better understand your disclosure.

              Please respond to these comments 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
       comments apply to your facts and circumstances, please tell us why in
your response.

             After reviewing your response to these comments, we may have
additional
       comments. Unless we note otherwise, our references to prior comments are
to comments in our
       September 2, 2022 letter.

       Form 20-F for Fiscal Year Ended December 31, 2021

       Certain Information, page 1

   1.                                                   We note your response
to comment 1 and re-issue in part. Please clarify that the    legal
                                                        and operational
risks associated with operating in China also apply to operations in Hong
                                                        Kong and Macau.
 Ying Huang, Ph.D
FirstName  LastNameYing   Huang, Ph.D
Legend Biotech  Corporation
Comapany
October    NameLegend Biotech Corporation
        6, 2022
October
Page 2 6, 2022 Page 2
FirstName LastName
D. Risk Factors
Risk Factor Summary, page 4

2.       Please revise your summary of risk factors so that you disclose the
risks that the Chinese
         government may exert more control over offerings conducted overseas
and/or foreign
         investment in China-based issuers, which could result in a material
change in your
         operations and/or the value of your securities. Moreover, in the
summary of risk
         factors, please acknowledge any risks that any actions by the Chinese
government to exert
         more oversight and control over offerings that are conducted overseas
and/or foreign
         investment in China-based issuers could significantly limit or
completely hinder your
         ability to offer or continue to offer securities to investors and
cause the value of your
         securities to significantly decline or be worthless.
The audit report included in this Annual Report is prepared by an auditor who
is not inspected by
the Public Company Accounting. . ., page 69

3.       We note your response to comment 10, including your disclosure
discussing the August
         26, 2022 Statement of Protocol. Please revise your disclosure to
clarify that the PCAOB
         will be required to reassess its determinations by the end of 2022.
       You may contact Li Xiao at 202-551-4391 or Daniel Gordon at 202-551-3486
if you have
questions regarding comments on the financial statements and related matters.
Please contact
Dillon Hagius at 202-551-7967 or Jason Drory at 202-551-8342 with any other
questions.



                                                              Sincerely,

                                                              Division of
Corporation Finance
                                                              Office of Life
Sciences
cc:      Mark Ballantyne