February 5, 2021




United States Securities and Exchange Commission

100 F Street, NE

Washington, D.C. 20549

Attention: Mr. Alan Campbell


  Re: Predictive Oncology Inc.
  Registration Statement on Form S-3
  File No. 333- 252584
  Request for Acceleration


Ladies and Gentlemen:


In accordance with Rule 461 of the General Rules and Regulations under the Securities Act of 1933, as amended, Predictive Oncology Inc., a Delaware corporation (the “Registrant”), hereby requests that the effectiveness of the above-referenced Registration Statement on Form S-1 (the “Registration Statement”), be accelerated so that it will be declared effective at 5:00 p.m. Eastern Standard Time on February 9, 2021, or as soon thereafter as practicable.


  Very truly yours, 
  Predictive Oncology Inc. 
  By: /s/ Bob Myers 
  Title: Chief Financial Officer