United States securities and exchange commission logo

                           May 13, 2024

       Raymond Vennare
       Chief Executive Officer
       Predictive Oncology Inc.
       91 43rd Street, Suite 110
       Pittsburgh, Pennsylvania 15201

                                                        Re: Predictive Oncology
Statement on Form S-3
                                                            Filed May 6, 2024
                                                            File No. 333-279123

       Dear Raymond Vennare:

              This is to advise you that we have not reviewed and will not
review your registration

               Please refer to Rules 460 and 461 regarding requests for
acceleration. We remind you
       that the company and its management are responsible for the accuracy and
adequacy of their
       disclosures, notwithstanding any review, comments, action or absence of
action by the staff.

                                                        Please contact Jane
Park at 202-551-7439 with any questions.


                           Division of Corporation Finance

                           Office of Industrial Applications and

       cc:                                              Alan Seem, Esq.