Rezolute (RZLT) CORRESP Correspondence with SEC

February 9, 2018 VIA EDGAR United States Securities and Exchange Commission Division of Corporation Finance 100 F. Street, N.E. Washington, D.C. 20549
	Re: Rezolute, Inc. (the "Company") Registration Statement on Form S-1 File No. 333-222768

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 referred to above be accelerated so that it will be declared effective at 4:00PM EST on February 13, 2018 or as soon thereafter as is practicable.

Very truly yours,

REZOLUTE, INC.

By:  /s/ "Nevan Elam"                                        

Name:  Nevan Elam

Title:    Chief Executive Officer