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SEC Comment Letter for Predictive Oncology Inc. (AGPU) (CIK 0001446159) (AGPU) — Dec 17, 2019

Predictive Oncology Inc. (AGPU) (CIK 0001446159)
Date: Dec. 17, 2019 · CIK: 0001446159 · Accession: 0000000000-19-016480

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File numbers found in text: 333-235441

Date
December 17, 2019
Author
Bob Myers
Form
UPLOAD
Company
Predictive Oncology Inc. (AGPU) (CIK 0001446159)

Letter

December 17, 2019 Bob Myers Chief Financial Officer Predictive Oncology Inc. 2915 Commers Drive, Suite 900 Eagan, Minnesota 55121 Re:Predictive Oncology Inc. Registration Statement on Form S-3 Filed December 10, 2019 File No. 333-235441 Dear Mr. Myers: This is to advise you that we have not reviewed and will not review your registration statement. Please refer to Rules 460 and 461 regarding requests for acceleration. 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. Please contact Irene Paik at 202-551-6553 with any questions. Sincerely, Division of Corporation Finance Office of Life Sciences cc: Martin R. Rosenbaum, Esq.

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December 17, 2019
Bob Myers
Chief Financial Officer
Predictive Oncology Inc.
2915 Commers Drive, Suite 900
Eagan, Minnesota 55121
Re:Predictive Oncology Inc.
Registration Statement on Form S-3
Filed December 10, 2019
File No. 333-235441
Dear Mr. Myers:
            This is to advise you that we have not reviewed and will not review your registration
statement.
            Please refer to Rules 460 and 461 regarding requests for acceleration.  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.
            Please contact Irene Paik at 202-551-6553 with any questions.
Sincerely,
Division of Corporation Finance
Office of Life Sciences
cc:       Martin R. Rosenbaum, Esq.