December 11, 2019

Jerel Banks
Chief Executive Officer
Benitec Biopharma Limited
Level 14, 114 William Street
Melbourne, VIC, 3000, Australia

       Re: Benitec Biopharma Limited
           Registration Statement on Form F-1
           Filed December 9, 2019
           File No. 333-235412

Dear Mr. Banks:

       This is to advise you that we have not reviewed and will not review your
registration
statement.

        Please refer to Rules 460 and 461 regarding requests for acceleration.
We remind you
that the company and its management are responsible for the accuracy and
adequacy of their
disclosures, notwithstanding any review, comments, action or absence of action
by the staff.

       Please contact Ada D. Sarmento at 202-551-3798 with any questions.



                                                            Sincerely,

                                                            Division of
Corporation Finance
                                                            Office of Life
Sciences
cc:    Andrew S. Reilly, Esq.