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AKERNA CORP.

1550 Larimer Street #246

Denver, Colorado 80202

 

October 25, 2021

 

Via EDGAR

 

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