Correspondence 0001654954-24-008188 from SCIENTIFIC INDUSTRIES INC (SCND)
SCIENTIFIC INDUSTRIES INC
Date: June 25, 2024 · CIK: 0000087802 · Accession: 0001654954-24-008188
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File numbers found in text: 333-278009
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CORRESP 1 filename1.htm scnd_corresp.htm Scientific Industries, Inc. 80 Orville Drive, Suite 102 Bohemia, NY 11716 June 25, 2024 Securities and Exchange Commission 100 F Street, NE Washington DC 20549 Re: Scientific Industries, Inc. (the “Company”) Registration Statement on Form S-1 Filed March 15, 2024, as amended File No. 333-278009 Ladies and Gentlemen: Pursuant to Rules 460 and 461 under the Securities Act of 1933, as amended, Scientific Industries, Inc. (the “Company”) hereby respectfully requests that the Securities and Exchange Commission accelerate the effective date of the above-referenced Registration Statement (the “Registration Statement”) to June 26, 2024 at 4:00 p.m. (Eastern) or as soon thereafter as is practicable. The Company also requests the Commission confirm the effective date and time of the Registration Statement in writing. Very truly yours, SCIENTIFIC INDUSTRIES, INC. /s/ Helena Santos Helena Santos, Chief Executive Officer Cc: John F.F. Watkins, Esq. Reitler Kailas & Rosenblatt LLP