June 22, 2020

 

BY EDGAR

 

United States Securities and Exchange Commission

100 F Street, NE

Washington, D.C. 20549

Attention: Ms. Christine Westbrook

 

Re:  Predictive Oncology Inc.
   Registration Statement on Form S-1
   File No. 333-239207
   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 June 24, 2020, or as soon thereafter as practicable.

 

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