2 Leman Street
London E1W 9US
United Kingdom
April 25, 2024
Via Edgar
U.S. Securities and Exchange Commission
Division of Corporation Finance
100 F Street, N.E.
Washington, DC 20549
Attention: Jessica Ansart
Re: Renalytix plc
Registration Statement on Form S-3
Filed on April 17, 2024
File No. 333-278765
Acceleration Request
Requested Date: April 29, 2024
Requested Time: 4:00 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. 333-278765) (the “Registration Statement”) to become effective at 4:00 p.m. Eastern Time on April 29, 2024, or as soon thereafter as is practicable.
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]
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Very truly yours,
Renalytix plc
By: /s/ James McCullough
James McCullough
Chief Executive Officer
cc: O. James Sterling, Renalytix plc
Marc Recht, Cooley LLP
Katie Kazem, Cooley LLP
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