United States securities and exchange commission logo March 19, 2021 Sean Ekins VP of Finance AVITA Medical, Inc. 28159 Avenue Stanford Suite 220 Valencia, CA 91355 Re: AVITA Medical, Inc. Form 10-K for the fiscal year ended June 30, 2020 Filed August 27, 2020 File No. 1-39059 Dear Mr. Ekins: We have completed our review of your filing. 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. Sincerely, Division of Corporation Finance Office of Life Sciences