Avon House

19 Stanwell Road


Cardiff CF64 2EZ

United Kingdom


July 14, 2020

U.S. Securities and Exchange Commission

Division of Corporation Finance

Office of Life Sciences

100 F Street, N.E.

Washington, D.C. 20549


Attn:    Jeanne Bennett
   Paul Fischer
   Celeste M. Murphy
   Kate Tillan
Re:    Renalytix AI plc
   Registration Statement on Form F-1
   File No. 333-239414
   Acceleration Request

Requested Date:

   July 16, 2020

Requested Time:

   4:00 P.M. Eastern Time

Ladies and Gentlemen:

In accordance with Rule 461 under the Securities Act of 1933, as amended, Renalytix AI plc (the “Registrant”) hereby requests that the Securities and Exchange Commission (the “Commission”) take appropriate action to cause the above-referenced Registration Statement on Form F-1 to become effective on July 16, 2020, at 4:00 p.m., Eastern Time, or as soon thereafter as is practicable, or at such later time as its counsel may orally request via telephone call to the staff. The Registrant hereby authorizes each of Alison Haggerty and Katie Kazem of Cooley LLP, counsel to the Registrant, to make such request on its behalf.

Once the Registration Statement has been declared effective, please orally confirm that event with Alison Haggerty of Cooley LLP at (212) 479-6596, or in her absence, Katie Kazem at (703) 456-8043. Thank you for your assistance with this matter.


/s/ James McCullough

  James McCullough
  Chief Executive Officer
cc:   O. James Sterling, Renalytix AI plc
  Marc Recht, Cooley LLP
  Alison Haggerty, Cooley LLP
  Katie Kazem, Cooley LLP