United States securities and exchange commission logo

                           June 1, 2022

       James McCullough
       Chief Executive Officer
       Renalytix plc
       5-7 Cranwood Street
       London EC1V 9EE
       United Kingdom

                                                        Re: Renalytix plc
Statement on Form F-3
                                                            Filed May 27, 2022
                                                            File No. 333-265280

       Dear Mr. McCullough:

              This is to advise you that we have not reviewed and will not
review your registration

               Please refer to Rules 460 and 461 regarding requests for
acceleration. 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.

                                                        Please contact Dorrie
Yale at 202-551-8776 with any questions.


                           Division of Corporation Finance

                           Office of Life Sciences
       cc:                                              Marc A. Recht