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,
Statement on Form S-3
                                                            Filed October 9,
                                                            File No. 333-249419

       Dear Ms. Shiroma:

              This is to advise you that we have not reviewed and will not
review your registration

               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.


                         Division of Corporation Finance

                         Office of Life Sciences
       cc:                                              Christopher Cunningham