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SEC Comment Letter 0000000000-26-003449 to AVITA Medical, Inc. (RCEL)

AVITA Medical, Inc.
Date: April 6, 2026 · CIK: 0001762303 · Accession: 0000000000-26-003449

Offering / Registration Process

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File numbers found in text: 333-294790

Date
April 6, 2026
Author
Division of
Form
UPLOAD
Company
AVITA Medical, Inc.

Letter

Re: AVITA Medical, Inc. Registration Statement on Form S-3 Filed March 31, 2026 File No. 333-294790 Dear Cary Vance:

April 6, 2026

Cary Vance Interim Chief Executive Officer AVITA Medical, Inc. 28159 Avenue Stanford Suite 220 Valencia, CA 91355

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 Nicholas O'Leary at 202-551-4451 with any questions.

Sincerely,
Division of
Corporation Finance
Office of Industrial
Applications and Services
cc: Coleman Wombwell, Esq.

Show Raw Text
<DOCUMENT>
<TYPE>TEXT-EXTRACT
<SEQUENCE>2
<FILENAME>filename2.txt
<TEXT>
 April 6, 2026

Cary Vance
Interim Chief Executive Officer
AVITA Medical, Inc.
28159 Avenue Stanford Suite 220
Valencia, CA 91355

 Re: AVITA Medical, Inc.
 Registration Statement on Form S-3
 Filed March 31, 2026
 File No. 333-294790
Dear Cary Vance:

 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 Nicholas O'Leary at 202-551-4451 with any questions.

 Sincerely,

 Division of
Corporation Finance
 Office of Industrial
Applications and Services
cc: Coleman Wombwell, Esq.
</TEXT>
</DOCUMENT>