Correspondence 0001193125-23-110712 from AVITA Medical, Inc. (RCEL)
AVITA Medical, Inc.
Date: April 21, 2023 · CIK: 0001762303 · Accession: 0001193125-23-110712
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File numbers found in text: 333-271276
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CORRESP 1 filename1.htm CORRESP AVITA Medical, Inc. 28159 Stanford Avenue, Suite 220 Valencia, California 91355 April 21, 2023 Securities and Exchange Commission 100 F Street, N.E. Washington, D.C. 20549 Attention: Nicholas O’Leary Re: AVITA Medical, Inc. Registration Statement on Form S-3 Filed on April 14, 2023 File No. 333-271276 Ladies and Gentlemen: Pursuant to Rule 461 promulgated under the Securities Act of 1933, as amended (the “Securities Act”), registrant AVITA Medical, Inc. (the “Registrant”) hereby respectfully requests that the above-referenced Registration Statement on Form S-3 be declared effective at 4:30 p.m., Eastern Time, on April 25, 2023 or as soon thereafter as is practicable, or at such later time as the Registrant or its counsel may orally request via telephone call to the staff of the Commission. Please direct any questions regarding this request to Christopher H. Cunningham of K&L Gates LLP ((206) 370-7639; chris.cunningham@klgates.com). In addition, please notify Mr. Cunningham when this request for acceleration has been granted. We understand that the staff of the United States Securities and Exchange Commission will consider this request as confirmation by the Registrant that it is aware of its responsibilities under the Securities Act as they relate to the issuance of the securities covered by the Registration Statement. Sincerely, /s/ Sean Ekins Sean Ekins Interim Chief Financial Officer AVITA Medical, Inc.