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CORRESP Filing

Benitec Biopharma Inc.
Date: Feb. 6, 2026 · CIK: 0001808898 · Accession: 0001193125-26-041308

Offering / Registration Process

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File numbers found in text: 333-293077

Date
February 6, 2026
Author
Dr. Jerel Banks
Form
CORRESP
Company
Benitec Biopharma Inc.

Letter

Re: Benitec Biopharma Inc. Registration Statement on Form S-3 (File No. 333-293077) Dear Ms. Dickerson: Pursuant to Rule 461 of the Securities Act of 1933, as amended, Benitec Biopharma Inc. hereby requests acceleration of the effective date of the above-referenced Registration Statement on Form S-3 (File No. 333-293077) so that it may become effective at 3:00 p.m. Eastern Time on February 10, 2026, or as soon thereafter as practicable.

BENITEC BIOPHARMA INC. 3940 TRUST WAY HAYWARD, CALIFORNIA 94545 February 6, 2026 VIA EDGAR Ms. Jessica Dickerson Securities and Exchange Commission Division of Corporation Finance Office of Life Sciences 100 F Street, N.E. Washington, D.C. 20549

Very truly yours,
BENITEC BIOPHARMA INC.

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CORRESP
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 CORRESP

 BENITEC BIOPHARMA INC.
 3940 TRUST WAY HAYWARD, CALIFORNIA
94545 February 6, 2026 VIA EDGAR
 Ms. Jessica Dickerson Securities and Exchange Commission
 Division of Corporation Finance Office of Life Sciences
 100 F Street, N.E. Washington, D.C. 20549

 Re:
 Benitec Biopharma Inc.
 Registration Statement on Form S-3 (File
 No. 333-293077) Dear Ms. Dickerson:
 Pursuant to Rule 461 of the Securities Act of 1933, as amended, Benitec Biopharma Inc. hereby requests acceleration of the effective date of
the above-referenced Registration Statement on Form S-3 (File No. 333-293077) so that it may become effective at 3:00 p.m. Eastern Time on February 10, 2026,
or as soon thereafter as practicable.

 Very truly yours,

 BENITEC BIOPHARMA INC.

 By:

 /s/ Dr. Jerel Banks

 Name:

 Dr. Jerel Banks

 Title:

 Chief Executive Officer

 cc:
 Matthew S. O’Loughlin, O’Melveny & Myers LLP