November 15, 2019

 

BY EDGAR

 

United States Securities and Exchange Commission

100 F Street, NE

Washington, D.C. 20549

Attention: Mr. Paul Fischer, Esq.

 

	Re:	Predictive Oncology Inc.
		Registration Statement on Form S-1
		File No. 333-234366
		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 3:00 p.m. Eastern Standard Time on November 19, 2019, or as soon thereafter as practicable.

 

 

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