2 Leman Street
London E1W 9US
United Kingdom
June 26, 2024
Via Edgar
U.S. Securities and Exchange Commission
Division of Corporation Finance
100 F Street, N.E.
Washington, DC 20549
Attention: Jane Park
Re: Renalytix plc
Registration Statement on Form S-3
File No. 333-279966
Acceleration Request
Requested Date: June 28, 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. 333-279966) (as amended to date, the “Registration Statement”) to become effective at 4:00 p.m. Eastern Time on June 28, 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: Joel R. Jung, Renalytix plc
Marc Recht, Cooley LLP
Katie Kazem, Cooley LLP
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