June 16, 2022
VIA EDGAR
United States Securities and Exchange Commission
Division of Corporation Finance
100 F. Street, N.E.
Washington, D.C. 20549
Re: Aytu BioPharma, Inc. (the “Company”)
Registration Statement on Form S-3 (File No. 333-265479)
Ladies and Gentlemen:
In accordance with Rule 461 under the Securities Act of 1933, as amended, the undersigned respectfully requests that the effective date for the Registration Statement on Form S-3 (File No. 333-265479) be accelerated so that it will be declared effective at 4:00PM EST on Wednesday, June 22, 2022 or as soon thereafter as is practicable.
| Very truly yours, | |
|
|
|
| Aytu BioPharma, Inc. | |
|
|
|
| By: | /s/ Joshua Disbrow |
| Name: | Joshua Disbrow |
| Title: | Chief Executive Officer |
