United States securities and exchange commission logo





                          June 12, 2020

       Joshua Disbrow
       Chief Executive Officer
       Aytu BioScience, Inc.
       373 Inverness Parkway, Suite 206
       Englewood, Colorado 80112

                                                        Re: Aytu BioScience,
Inc.
                                                            Registration
Statement on Form S-3
                                                            Filed June 8, 2020
                                                            File No. 333-239010

       Dear Mr. Disbrow:

              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 Alan
Campbell at 202-551-4224 with any questions.




                          Sincerely,


                          Division of Corporation Finance

                          Office of Life Sciences
       cc:                                              Anthony Epps