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United States securities and exchange commission logo
October 15, 2020
Donna Shiroma
General Counsel
Avita Therapeutics, Inc.
28159 Avenue Stanford, Suite 220
Valencia, CA 91355
Re: Avita Therapeutics,
Inc.
Registration
Statement on Form S-3
Filed October 9,
2020
File No. 333-249419
Dear Ms. Shiroma:
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 James
Young at 202-551-4679 with any questions.
Sincerely,
Division of Corporation Finance
Office of Life Sciences
cc: Christopher Cunningham