United States securities and exchange commission logo July 17, 2020 Carl Schwartz Chief Executive Officer Predictive Oncology Inc. 2915 Commers Drive, Suite 900 Eagan, MN 55121 Re: Predictive Oncology Inc. Registration Statement on Form S-3 Filed July 14, 2020 File No. 333-239851 Dear Mr. Schwartz: 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 Jason L. Drory at 202-551-8342 with any questions. Sincerely, Division of Corporation Finance Office of Life Sciences cc: Bradley L. Yenter, Esq.