Rezolute, Inc.

275 Shoreline Drive, Suite 500

Redwood City, CA 94065

August 13, 2024

VIA EDGAR

Securities and Exchange Commission

Division of Corporation Finance

100 F. Street, N.E.

Washington, D.C. 20549

Re: Rezolute, Inc. (the "Company")

Registration Statement on Form S-3/A

File No. 333-281257

Ladies and Gentlemen:

In accordance with Rules 460 and 461 under the Securities Act of 1933, as amended, the undersigned respectfully requests that the effective date of the above-referenced Registration Statement be accelerated so that the same will become effective at 4:30 PM EST on August 14, 2024, or as soon thereafter as is practicable.