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United States securities and exchange commission logo
January 24, 2022
James McCullough
Chief Executive Officer
Renalytix plc
5-7 Cranwood Street
London EC1V 9EE
United Kingdom
Re: Renalytix plc
Form 20-F for the
fiscal year ended June 30, 2021
Filed October 21,
2021
File number
001-39387
Dear Mr. McCullough:
We have limited our review of your filing to the financial
statements and related
disclosures and have the following comment.
Please respond to the comment 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
comment applies to your facts and circumstances, please tell us why in
your response.
After reviewing your
response to the comment, we may have additional comments.
Form 20-F filed October 21, 2021
Exhibits 12.1 and 12.2, page 11
1. We note the
introductory language in paragraph 4 of the certifications included in Exhibits
12.1 and 12.2 does not
include reference to internal control over financial reporting. Your
annual report on Form
20-F for the fiscal year ended June 30, 2021 represents your second
annual report and
therefore you are no longer within the transition period. Please file an
amendment that is
limited to the cover page, explanatory note, signature page, and
paragraphs 1, 2, 4 and
5 of the certification pursuant to Question 246.13 of the
Compliance and
Disclosure Interpretations of Regulation S-K.
In closing, 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.
James McCullough
Renalytix plc
January 24, 2022
Page 2
You may contact Mary Mast at 202-551-3613 or Daniel Gordon at
202-551-3486 with
any questions.
FirstName LastNameJames McCullough Sincerely,
Comapany NameRenalytix plc
Division of Corporation
Finance
January 24, 2022 Page 2 Office of Life Sciences
FirstName LastName