June 12, 2020
United States Securities and Exchange Commission
Division of Corporation Finance
100 F. Street, N.E.
Washington, D.C. 20549
Re: Aytu BioScience, Inc. (the “Company”)
Registration Statement on Form S-3 (File No. 333-239010)
Ladies and Gentlemen:
In accordance with Rules 460 and 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. 333-239010) be accelerated so that it will be declared effective at 4:00PM EST on Wednesday, June 17, 2020 or as soon thereafter as is practicable.
|Very truly yours,|
|Aytu BioScience, Inc.|
|By:||/s/ Joshua Disbrow|
|Title:||Chief Executive Officer|