SEC Company Response from AYTU BIOPHARMA, INC (AYTU) (CIK 0001385818) (AYTU) — Oct 23, 2017
AYTU BIOPHARMA, INC (AYTU) (CIK 0001385818)
Date: Oct. 23, 2017 · CIK: 0001385818 · Accession: 0001144204-17-053548
AI Filing Summary & Sentiment
File numbers found in text: 333-220351
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CORRESP
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AYTU BIOSCIENCE, INC.
373 Inverness Parkway, Suite 206
Englewood, CO 80112
October 23, 2017
Via Edgar
Division of Corporate Finance
United States Securities and Exchange Commission
100 F Street, N.E.
Washington, D.C. 20549
Attention:
Irene Paik
Mary Beth Breslin
Re:
Aytu Bioscience, Inc.
Registration Statement on Form S-1
Filed September 5, 2017
File No. 333-220351
Ladies and Gentlemen:
Pursuant to Rule 461
of the General Rules and Regulations under the Securities Act of 1933, as amended, Aytu BioScience, Inc. (the “Company”)
respectfully requests that the effective date of the registration statement referred to above be accelerated so that it will become
effective at 4:30 p.m., Eastern Daylight Time, on Tuesday, October 24, 2017, or as soon thereafter as possible.
The Company acknowledges
the following:
· should the Commission or the staff, acting pursuant to delegated authority, declare the filing effective, it does not foreclose
the Commission from taking any action with respect to the filing;
· the action of the Commission or the staff, acting pursuant to delegated authority, in declaring the filing effective, does
not relieve the company from its full responsibility for the adequacy and accuracy of the disclosure in the filing; and
· the Company may not assert staff comments and the declaration of effectiveness as a defense in any proceeding initiated by
the Commission or any person under the federal securities laws of the United States.
Very truly yours,
AYTU BIOSCIENCE, INC.
By:
/s/ Gregory Gould
Gregory Gould
Chief Financial Officer