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SEC Comment Letter for AVITA Medical, Inc. (RCEL, AVHHL) (CIK 0001762303) (RCEL) — Sep 30, 2019

AVITA Medical, Inc. (RCEL, AVHHL) (CIK 0001762303)
Date: Sept. 30, 2019 · CIK: 0001762303 · Accession: 0000000000-19-014082

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File numbers found in text: 001-39059

Date
September 27, 2019
Author
Michael Perry
Form
UPLOAD
Company
AVITA Medical, Inc. (RCEL, AVHHL) (CIK 0001762303)

Letter

September 27, 2019 Michael Perry Chief Executive Officer Avita Medical Limited Level 7, 330 Collins Street Melbourne VIC 3000 Australia Re:Avita Medical Limited Registration Statement on Form 20-F Filed September 19, 2019 File No. 001-39059 Dear Dr. Perry: We have completed our review of your filing. 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. Sincerely, Division of Corporation Finance Office of Electronics and Machinery cc: Christopher H. Cunningham, Esq.

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September 27, 2019
Michael Perry
Chief Executive Officer
Avita Medical Limited
Level 7, 330 Collins Street
Melbourne VIC 3000 Australia
Re:Avita Medical Limited
Registration Statement on Form 20-F
Filed September 19, 2019
File No. 001-39059
Dear Dr. Perry:
            We have completed our review of your filing.  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.
Sincerely,
Division of Corporation Finance
Office of Electronics and Machinery
cc:       Christopher H. Cunningham, Esq.