May 3, 2021




United States Securities and Exchange Commission

100 F Street, NE

Washington, D.C. 20549

Attention: Chris Edwards


 Re: Predictive Oncology Inc.
   Registration Statement on Form S-3
   File No. 333- 255582
   Request for Acceleration


Ladies and Gentlemen:


In accordance with Rules 460 and 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-3 (the “Registration Statement”), be accelerated so that it will be declared effective at 5:00 p.m. Eastern Standard Time on May 5, 2021, or as soon thereafter as practicable.


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