CORRESP 1 filename1.htm


1550 Larimer Street #246

Denver, Colorado 80202


October 25, 2021




Securities and Exchange Commission

ATTN: Anna Abramson

100 F Street, NE
Washington, D.C. 20549


  Re: Akerna Corp. – Request for Acceleration
    Registration Statement on Form S-3
    Filed on October 20, 2021
    File No. 333-260388


Ladies and Gentlemen:


On behalf of Akerna Corp., we hereby respectfully request that the Commission accelerate the effectiveness of the above-referenced Registration Statement on Form S-3 (No. 333-260388) to permit said Registration Statement to become effective at 4:00 p.m. Eastern Standard Time on October 26, 2021, or as soon thereafter as practicable.


Please contact the undersigned with any questions with respect to this request.


  Very truly yours,  
  Akerna Corp.  
  /s/ John Fowle  
  John Fowle  
  Chief Financial Officer