Aytu Biopharma, Inc.
373 Inverness Parkway, Suite 206
Englewood, Colorado 80112
June 7, 2023
VIA EDGAR
United States Securities and Exchange Commission
Division of Corporation Finance
100 F. Street, N.E.
Washington, D.C. 20549
Attention: Jason L. Drory
Re: Aytu Biopharma, Inc. – Registration Statement on Form S-1 (File No. 333-271556)
Ladies and Gentlemen:
In accordance with Rule 461 under the Securities Act of 1933, as amended, we hereby request acceleration of the effective date of the Registration Statement on Form S-1 (File No. 333-271556), as amended (the “Registration Statement”) of Aytu Biopharma, Inc. We respectfully request that the Registration Statement become effective as of 5:00 p.m., Eastern Time, on June 8, 2023, or as soon thereafter as is reasonably practicable. Once the Registration Statement has been declared effective, please confirm orally that event with our counsel, Dorsey & Whitney LLP, by calling Josh Erekson at (801) 933-4083.
| Very truly yours, | ||
| Aytu Biopharma, Inc. | ||
| By: | /s/ Joshua R. Disbrow | |
| Name: | Joshua R. Disbrow | |
| Title: | Chief Executive Officer | |
