May 3, 2021
BY EDGAR
United States Securities and Exchange Commission
100 F Street, NE
Washington, D.C. 20549
Attention: Chris Edwards
| Re: | Predictive Oncology Inc. | |
| Registration Statement on Form S-3 | ||
| File No. 333- 255582 | ||
| Request for Acceleration |
Ladies and Gentlemen:
In accordance with Rules 460 and 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 May 5, 2021, or as soon thereafter as practicable.
| Very truly yours, | |||
| Predictive Oncology Inc. | |||
| By: | /s/ Bob Myers | ||
| Name: Bob Myers | |||
| Title: Chief Financial Officer | |||