October 29, 2020
VIA EDGAR
Securities and Exchange Commission
Division of Corporation Finance
100 F. Street, N.E.
Washington, D.C. 20549
Re: Dalrada Financial Corporation (the "Company")
Registration Statement on Form S-1
File No. 333-241742
Ladies and Gentlemen:
In accordance with Rule 461 under the Securities Act of 1933, as amended, the undersigned respectfully requests that the effective date of the above-referenced Registration Statement be accelerated so that the same will become effective at Friday, October 30, 2020, at 9:00 AM Eastern Daylight Savings Time, or as soon thereafter as is practicable.
| Very truly yours, | |
| /s/ Brian Bonar, CEO, CFO | |
| Dalrada Financial Corporation |