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,




By: /s/ Bob Myers                       
 Bob Myers
 Chief Financial Officer
cc:Andrew Tataryn, Maslon LLP