Finsgate
5-7 Cranwood Street
London EC1V 9EE
United Kingdom
October 5, 2023
VIA EDGAR
U.S. Securities and Exchange Commission
Division of Corporation Finance
100 F Street, N.E.
Washington, DC 20549
Attention: Conlon Danberg
| Re: | Renalytix plc | |||
| Registration Statement on Form S-3 | ||||
| Filed September 28, 2023 | ||||
| File No. 333-274733 | ||||
| Post-Effective Amendment No. 1 to Form F-3 on Form S-3 | ||||
| Filed September 28, 2023 | ||||
| File No. 333-271579
and | ||||
| Post-Effective Amendment No. 2 to Form F-3 on Form S-3 | ||||
| Filed September 28, 2023 | ||||
| File No. 333-265280 | ||||
| Acceleration Request | ||||
| Requested Date: |
October 6, 2023 | |||
| Requested Time: |
5:00 p.m. Eastern Time | |||
Ladies and Gentlemen:
Pursuant to Rule 461 under the Securities Act of 1933, as amended, the undersigned registrant hereby requests that the Securities and Exchange Commission take appropriate action to cause the above-referenced Registration Statement on Form S-3 (File No. 333-274733) (the “Registration Statement”) to become effective at 5:00 p.m. Eastern Time on October 6, 2023, or as soon thereafter as is practicable.
The undersigned registrant also requests that the two post-effective amendments referenced above be declared effective at the same time as the Registration Statement.
Once the Registration Statement has been declared effective, please orally confirm that event with Katie Kazem of Cooley LLP, counsel to the Registrant, at (703) 456-8043.
[Signature page follows]
| Very truly yours, | ||
| RENALYTIX PLC | ||
| By: | /s/ James McCullough | |
| James McCullough | ||
| Chief Executive Officer | ||
| cc: | O. James Sterling, Renalytix plc |
Marc Recht, Cooley LLP
Madison Jones, Cooley LLP
Katie Kazem, Cooley LLP