5-7 Cranwood Street

London EC1V 9EE

United Kingdom

October 5, 2023


U.S. Securities and Exchange Commission

Division of Corporation Finance

100 F Street, N.E.

Washington, DC 20549

Attention: Conlon Danberg


Re:    Renalytix plc
   Registration Statement on Form S-3
   Filed September 28, 2023
   File No. 333-274733
   Post-Effective Amendment No. 1 to Form F-3 on Form S-3
   Filed September 28, 2023

File No. 333-271579



   Post-Effective Amendment No. 2 to Form F-3 on Form S-3
   Filed September 28, 2023
   File No. 333-265280
   Acceleration Request

Requested Date:

   October 6, 2023

Requested Time:

   5:00 p.m. Eastern Time

Ladies and Gentlemen:

Pursuant to Rule 461 under the Securities Act of 1933, as amended, the undersigned registrant hereby requests that the Securities and Exchange Commission take appropriate action to cause the above-referenced Registration Statement on Form S-3 (File No. 333-274733) (the “Registration Statement”) to become effective at 5:00 p.m. Eastern Time on October 6, 2023, or as soon thereafter as is practicable.

The undersigned registrant also requests that the two post-effective amendments referenced above be declared effective at the same time as the Registration Statement.

Once the Registration Statement has been declared effective, please orally confirm that event with Katie Kazem of Cooley LLP, counsel to the Registrant, at (703) 456-8043.

[Signature page follows]

Very truly yours,
By:   /s/ James McCullough
  James McCullough
  Chief Executive Officer



O. James Sterling, Renalytix plc

Marc Recht, Cooley LLP

Madison Jones, Cooley LLP

Katie Kazem, Cooley LLP