Champions Oncology, Inc.
One University Plaza, Suite 307
Hackensack, New Jersey 07601
| June 8, 2016 |
VIA EDGAR
Scot Foley
United States Securities and Exchange Commission
Division of Corporation Finance
100 F Street, N.E.
Washington, D.C. 20549
| Re: | Champions Oncology, Inc. |
Registration Statement on Form S-1
Filed April 26, 2016, as amended
File No. 333-210924
Dear Mr. Foley:
Pursuant to Rule 461 under the Securities Act of 1933, as amended, Champions Oncology, Inc. (the “Registrant”) hereby requests acceleration of effectiveness of the above referenced Registration Statement so that it will become effective at 5:00 p.m. EDT on Thursday, June 9, 2016, or as soon as thereafter practicable.
Please note that we acknowledge the following:
| • | should the Securities and Exchange Commission (the “Commission”) or the staff, acting pursuant to delegated authority, declare the filing effective, it does not foreclose the Commission from taking any action with respect to the filing; |
| • | the action of the Commission or the staff, acting pursuant to delegated authority, in declaring the filing effective, does not relieve the Registrant from its full responsibility for the adequacy and accuracy of the disclosure in the filing; and |
| • | the Registrant may not assert staff comments and the declaration of effectiveness as a defense in any proceeding initiated by the Commission or any person under the federal securities laws of the United States. |
| Very truly yours, | |
| /s/ Joel Ackerman | |
| Joel Ackerman | |
| Chief Executive Officer |
| cc: | Ellenoff Grossman & Schole LLP |
Duane Morris LLP
