October 2, 2023
VIA EDGAR
Securities and Exchange Commission
Division of Corporation Finance
100 F Street, N.E.
Washington, DC 20549
| Re: | Renalytix plc |
Registration Statement on Form S-3; File No. 333-274733
Dear Sir or Madam:
Renalytix plc (the “Registrant”) hereby withdraws its request, dated September 29, 2023, that the effective date of the above-referenced Registration Statement on Form S-3 (the “Registration Statement”) be accelerated to September 29, 2023, at 4:00 p.m. Eastern Time. The Registrant intends to submit a revised acceleration request for the Registration Statement at a later date.
Please contact Katie Kazem of Cooley LLP at (703) 456 8043, counsel to the Company, if there are any questions regarding this matter.
| Very truly yours, | ||
| RENALYTIX PLC | ||
| By: | /s/ James McCullough | |
| James McCullough | ||
| Chief Executive Officer | ||