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June 14, 2024
Helena R. Santos
Chief Executive Officer
Scientific Industries, Inc.
80 Orville Drive, Suite 102
Bohemia, New York 11716
Re:Scientific Industries, Inc.
Annual Report on Form 10-K for the fiscal year ended December 31, 2023
Filed March 29, 2024
File No. 000-06658
Dear Helena R. Santos:
            We have reviewed your filing and have the following comment.
            Please respond to this letter within ten business days by providing the requested
information or advise us as soon as possible when you will respond. If you do not believe a
comment applies to your facts and circumstances, please tell us why in your response.
            After reviewing your response to this letter, we may have additional comments.
Annual Report on Form 10-K for the fiscal year ended December 31, 2023
Item 1C. Cybersecurity, page 13
1.We note you do not include Item 1C. Cybersecurity. Please revise or advise us why you
do not provide disclosure as applicable under Item 106 of Regulation S-K.
             We remind you that the company and its management are responsible for the accuracy
and adequacy of their disclosures, notwithstanding any review, comments, action or absence of
action by the staff.

 FirstName LastNameHelena R. Santos
 Comapany NameScientific Industries, Inc.
 June 14, 2024 Page 2
 FirstName LastName
Helena R. Santos
Scientific Industries, Inc.
June 14, 2024
Page 2
            Please contact Jeanne Baker at 202-551-3691 or Terence O'Brien at 202-551-3355 if you
have questions regarding comments on the financial statements and related matters. Please
contact Conlon Danberg at 202-551-4466 or Lauren Nguyen at 202-551-3642 with any other
questions.
Sincerely,
Division of Corporation Finance
Office of Industrial Applications and
Services
cc:       John Watkins, Esq.