Correspondence 0001193125-23-138231 from Renalytix plc (RNLX, RTNXF) (CIK 0001811115) (RENXF)
Renalytix plc (RNLX, RTNXF) (CIK 0001811115)
Date: May 8, 2023 · CIK: 0001811115 · Accession: 0001193125-23-138231
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File numbers found in text: 333-271579
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CORRESP 1 filename1.htm Acceleration Request Finsgate 5-7 Cranwood Street London EC1V 9EE United Kingdom May 8, 2023 VIA EDGAR U.S. Securities and Exchange Commission Division of Corporation Finance 100 F Street, N.E. Washington, DC 20549 Attention: Nicholas O’Leary Re: Renalytix plc Registration Statement on Form F-3 Filed on May 2, 2023 File No. 333-271579 Acceleration Request Requested Date: May 10, 2023 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 F-3 (File No. 333-271579) (the “Registration Statement”) to become effective at 4:00 p.m. Eastern Time on May 10, 2023, 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 Madison Jones, Cooley LLP Katie Kazem, Cooley LLP 2