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,
                                                            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.


                        Division of Corporation Finance

                        Office of Life Sciences