Correspondence 0001437749-24-030802 from AYTU BIOPHARMA, INC (AYTU)
AYTU BIOPHARMA, INC
Date: Oct. 7, 2024 · CIK: 0001385818 · Accession: 0001437749-24-030802
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File numbers found in text: 333-282347
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CORRESP 1 filename1.htm aytu20241007_corresp.htm Aytu BioPharma, Inc. 7900 East Union Avenue, Suite 920 Denver, CO 80237 October 7, 2024 VIA EDGAR United States Securities and Exchange Commission Division of Corporation Finance 100 F. Street, N.E. Washington, D.C. 20549 Attention: Daniel Crawford Re: Aytu BioPharma, Inc. – Registration Statement on Form S-3 (File No. 333-282347) Ladies and Gentlemen: In accordance with Rule 460 and 461 under the Securities Act of 1933, as amended, we hereby request acceleration of the effective date of the Registration Statement on Form S-3 (File No. 333-282347), as amended (the “Registration Statement”) of Aytu BioPharma, Inc. We respectfully request that the Registration Statement become effective as of 5:00 p.m., Eastern time, on October 11, 2024, or as soon thereafter as is reasonably practicable. Once the Registration Statement has been declared effective, please confirm orally that event with our counsel, Dorsey & Whitney LLP, by calling Tyler Griffin at (303) 229-9746. Very truly yours, Aytu BioPharma, Inc. By: /s/ Joshua R. Disbrow Name: Joshua R. Disbrow Title: Chairman and Chief Executive Officer