CORRESP

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Finsgate

5-7 Cranwood Street

London EC1V 9EE

United Kingdom

June 2, 2022

VIA EDGAR

U.S. Securities and Exchange Commission

Division of Corporation Finance

100 F Street, N.E.

Washington, DC 20549

Attention: Dorrie Yale

Re:    Renalytix plc

Registration Statement on Form F-3

Filed May 27, 2022

File No. 333-265280

Acceleration Request

Requested Date:         June 6, 2022

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 F-3 (File No. 333-265280) (the “Registration Statement”) to become effective at 4:00 p.m. Eastern Time on June 6, 2022, 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]


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

 

cc:

O. James Sterling, Renalytix plc

Marc Recht, Cooley LLP

Madison Jones, Cooley LLP

Katie Kazem, Cooley LLP