June 16, 2022

VIA EDGAR

United States Securities and Exchange Commission

Division of Corporation Finance

100 F. Street, N.E.

Washington, D.C. 20549

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

Registration Statement on Form S-3 (File No. 333-265479)

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-3 (File No. 333-265479) be accelerated so that it will be declared effective at 4:00PM EST on Wednesday, June 22, 2022 or as soon thereafter as is practicable.

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