May 1, 2025 Leonard Mazur Chief Executive Officer Citius Oncology, Inc. 11 Commerce Drive, First Floor Cranford, NJ 07016 Re: Citius Oncology, Inc. Draft Registration Statement on Form S-1 Submitted April 28, 2025 CIK No. 0001851484 Dear Leonard Mazur: This is to advise you that we do not intend to review your registration statement. We request that you publicly file your registration statement at least two business days prior to the requested effective date and time. 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 Jessica Dickerson at 202-551-8013 with any questions. Sincerely, Division of Corporation Finance Office of Life Sciences cc: Lorna A. Knick, Esq.