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                          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. 333-252585

       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.