Correspondence 0000950170-24-077922 from Renalytix plc (RNLX, RTNXF) (CIK 0001811115) (RENXF)
Renalytix plc (RNLX, RTNXF) (CIK 0001811115)
Date: June 26, 2024 · CIK: 0001811115 · Accession: 0000950170-24-077922
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File numbers found in text: 333-279966
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CORRESP 1 filename1.htm CORRESP 2 Leman Street London E1W 9US United Kingdom June 26, 2024 Via Edgar U.S. Securities and Exchange Commission Division of Corporation Finance 100 F Street, N.E. Washington, DC 20549 Attention: Jane Park Re: Renalytix plc Registration Statement on Form S-3 File No. 333-279966 Acceleration Request Requested Date: June 28, 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. 333-279966) (as amended to date, the “Registration Statement”) to become effective at 4:00 p.m. Eastern Time on June 28, 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: Joel R. Jung, Renalytix plc Marc Recht, Cooley LLP Katie Kazem, Cooley LLP 2