July 14, 2020
U.S. Securities and Exchange Commission
Division of Corporation Finance
100 F Street, N.E.
Washington, D.C. 20549
|Celeste M. Murphy|
|Re:||Renalytix AI plc|
|Registration Statement on Form F-1|
|File No. 333-239414|
|July 16, 2020|
|4:00 PM, Eastern Daylight Time|
Ladies and gentlemen:
In accordance with Rule 461 under the Securities Act of 1933, as amended (the Act), J.P. Morgan Securities LLC and Stifel, Nicolaus & Company, Incorporated, as representatives of the several underwriters, hereby join Renalytix AI plc in requesting that the Securities and Exchange Commission (the Commission) take appropriate action to cause the Registration Statement on Form F-1 (File No. 333-239414) (the Registration Statement) to become effective on July 16, 2020, at 4:00 PM, Eastern Daylight Time, or as soon as practicable thereafter.
Pursuant to Rule 460 under the Act, please be advised that we will take reasonable steps to secure adequate distribution of the preliminary prospectus, to underwriters, dealers, institutions and others, prior to the requested effective time of the Registration Statement.
We have been informed by the participating underwriters that they will comply with the requirements of Rule 15c2-8 under the Securities Exchange Act of 1934, as amended, to the extent applicable.
[Signature Page Follows]
Very truly yours,
J.P. MORGAN SECURITIES LLC
Name: Kyle Finegan
Title: Vice President
STIFEL, NICOLAUS & COMPANY, INCORPORATED
Name: Keith Lister
Title: Managing Director
James McCullough, Renalytix AI plc
O. James Sterling, Renalytix AI plc
Michael D. Maline, Goodwin Procter LLP
Thomas S. Levato, Goodwin Procter LLP
Andrew Harrow, Goodwin Procter (UK) LLP
Marc Recht, Cooley LLP
Alison A. Haggerty, Cooley LLP
Claire Keast-Butler, Cooley (UK) LLP