October 6, 2021
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. 333-259862)
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. 333-259862) be accelerated so that it will be declared effective at 8:00 AM EST on Thursday, October 7, 2021 or as soon thereafter as is practicable.
| Very truly yours, | |
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| Aytu BioPharma, Inc. | |
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| By: | /s/ Joshua Disbrow |
| Name: | Joshua Disbrow |
| Title: | Chief Executive Officer |
