September 27, 2019
Michael Perry
Chief Executive Officer
Avita Medical Limited
Level 7, 330 Collins Street
Melbourne VIC 3000 Australia
Re: Avita Medical Limited
Registration Statement on Form 20-F
Filed September 19, 2019
File No. 001-39059
Dear Dr. Perry:
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 Electronics
and Machinery
cc: Christopher H. Cunningham, Esq.