January 21, 2020 Ilan Danieli Chief Executive Officer Precipio, Inc. 4 Science Park New Haven, CT 06511 Re: Precipio, Inc. Registration Statement on Form S-1 Filed January 14, 2020 File No. 333-235911 Dear Mr. Danieli: 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 William Mastrianna, Attorney-Adviser, at (202) 551-3778 or (202) 551- 2076 with any questions. Sincerely, Division of Corporation Finance Office of Life Sciences cc: Thomas Rose