Correspondence 0000950170-24-048258 from Renalytix plc (RNLX, RTNXF) (CIK 0001811115) (RENXF)
Renalytix plc (RNLX, RTNXF) (CIK 0001811115)
Date: April 25, 2024 · CIK: 0001811115 · Accession: 0000950170-24-048258
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File numbers found in text: 333-278765
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CORRESP 1 filename1.htm CORRESP 2 Leman Street London E1W 9US United Kingdom April 25, 2024 Via Edgar U.S. Securities and Exchange Commission Division of Corporation Finance 100 F Street, N.E. Washington, DC 20549 Attention: Jessica Ansart Re: Renalytix plc Registration Statement on Form S-3 Filed on April 17, 2024 File No. 333-278765 Acceleration Request Requested Date: April 29, 2024 Requested Time: 4:00 p.m. Eastern Time Ladies and Gentlemen: Pursuant to Rule 461 under the Securities Act of 1933, as amended, the undersigned registrant hereby requests that the Securities and Exchange Commission take appropriate action to cause the above-referenced Registration Statement on Form S-3 (File No. 333-278765) (the “Registration Statement”) to become effective at 4:00 p.m. Eastern Time on April 29, 2024, or as soon thereafter as is practicable. Once the Registration Statement has been declared effective, please orally confirm that event with Katie Kazem of Cooley LLP, counsel to the Registrant, at (703) 456-8043. [Signature page follows] 1 Very truly yours, Renalytix plc By: /s/ James McCullough James McCullough Chief Executive Officer cc: O. James Sterling, Renalytix plc Marc Recht, Cooley LLP Katie Kazem, Cooley LLP 2