March 18, 2021




United States Securities and Exchange Commission

100 F Street, NE

Washington, D.C. 20549

Attention: Dylan Hagius


Re: Predictive Oncology Inc.
  Registration Statement on Form S-3
  File No. 333- 254309
  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-3 (the “Registration Statement”), be accelerated so that it will be declared effective at 5:00 p.m. Eastern Standard Time on March 23, 2021, or as soon thereafter as practicable.



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