Predictive Oncology, Inc.
2915 Commers Drive, Suite 900
Eagan, MN 55121
October 11, 2022
United States Securities and Exchange Commission
Division of Corporation Finance
100 F Street, N.E.
Washington, DC 20549
Attention: Benjamin Richie
|Re:||Predictive Oncology, Inc.|
|Registration Statement on Form S-1|
|File No. 333-267689|
Ladies and Gentlemen:
Pursuant to Rule 461 under the Securities Act of 1933, as amended, the undersigned registrant hereby requests that the Securities and Exchange Commission take appropriate action to cause the above-referenced Registration Statement on Form S-1 (File No. 333-267689) (the “Registration Statement”) to become effective at 4:30 p.m. Eastern Time on October 13, 2022, or as soon thereafter as is practicable.
Once the Registration Statement has been declared effective, please orally confirm that event with Andy Tataryn of Maslon LLP, counsel to the registrant, at (612) 672-8327.
Very truly yours,
PREDICTIVE ONCOLOGY, INC.
|By:||/s/ Bob Myers|
|Chief Financial Officer|
|cc:||Andrew Tataryn, Maslon LLP|