February 8, 2021

VIA EDGAR

United States Securities and Exchange Commission

Division of Corporation Finance

100 F. Street, N.E.

Washington, D.C. 20549

Re: Aytu BioScience, Inc. (the “Company”)

Registration Statement on Form S-4 (File No. 333-252450)

Ladies and Gentlemen:

In accordance with Rule 461 under the Securities Act of 1933, as amended, the undersigned respectfully requests that the effective date for the Registration Statement on Form S-4 (File No. 333-252450) be accelerated so that it will be declared effective at 4:00PM EST on Tuesday, February 9, 2021 or as soon thereafter as is practicable.

Very truly yours,
Aytu BioScience, Inc.
By:	/s/ Joshua Disbrow
Name:	Joshua Disbrow
Title:	Chief Executive Officer