United States securities and exchange commission logo February 4, 2021 Bob Myers Chief Financial Officer Predictive Oncology Inc. 2915 Commers Drive, Suite 900 Eagan, Minnesota 55121 Re: Predictive Oncology Inc. Registration Statement on Form S-1 Filed January 29, 2021 File No. 333-252584 Dear Mr. Myers: 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: Martin R. Rosenbaum, Esq.