View:
United States securities and exchange commission logo
April 18, 2023
Sean Ekins
Chief Financial Officer
AVITA Medical, Inc.
28159 Avenue Stanford, Suite 220
Valencia, CA 91355
Re: AVITA Medical, Inc.
Registration
Statement on form S-3
Filed on April 14,
2023
File No. 333-271276
Dear Sean Ekins:
This is to advise you that we have not reviewed and will not
review your registration
statement.
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 Nicholas
O'Leary at (202) 551-4451 with any questions.
Sincerely,
Division of Corporation Finance
Office of Industrial Applications and
Services
cc: Christopher Cunningham