June 12, 2020

 

VIA EDGAR

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-4 (File No. 333-239011)

  

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-4 (File No. 333-239011) 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
  Name:  Joshua Disbrow
  Title: Chief Executive Officer