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