0001171843-21-000764.txt : 20210310 0001171843-21-000764.hdr.sgml : 20210310 20210205083008 ACCESSION NUMBER: 0001171843-21-000764 CONFORMED SUBMISSION TYPE: CORRESP PUBLIC DOCUMENT COUNT: 1 FILED AS OF DATE: 20210205 FILER: COMPANY DATA: COMPANY CONFORMED NAME: Predictive Oncology Inc. CENTRAL INDEX KEY: 0001446159 STANDARD INDUSTRIAL CLASSIFICATION: ORTHOPEDIC, PROSTHETIC & SURGICAL APPLIANCES & SUPPLIES [3842] IRS NUMBER: 331007393 STATE OF INCORPORATION: DE FISCAL YEAR END: 1231 FILING VALUES: FORM TYPE: CORRESP BUSINESS ADDRESS: STREET 1: 2915 COMMERS DRIVE, STREET 2: SUITE 900 CITY: EAGAN STATE: MN ZIP: 55121 BUSINESS PHONE: 651-389-4800 MAIL ADDRESS: STREET 1: 2915 COMMERS DRIVE, STREET 2: SUITE 900 CITY: EAGAN STATE: MN ZIP: 55121 FORMER COMPANY: FORMER CONFORMED NAME: Precision Therapeutics Inc. DATE OF NAME CHANGE: 20180314 FORMER COMPANY: FORMER CONFORMED NAME: Precision Therapeutic Inc. DATE OF NAME CHANGE: 20180208 FORMER COMPANY: FORMER CONFORMED NAME: Skyline Medical Inc. DATE OF NAME CHANGE: 20130807 CORRESP 1 filename1.htm

February 5, 2021

BY EDGAR

United States Securities and Exchange Commission

100 F Street, NE

Washington, D.C. 20549

Attention: Mr. Alan Campbell

	Re:	Predictive Oncology Inc.
		Registration Statement on Form S-3
		File No. 333- 252584
		Request for Acceleration

Ladies and Gentlemen:

In accordance with Rule 461 of the General Rules and Regulations under the Securities Act of 1933, as amended, Predictive Oncology Inc., a Delaware corporation (the “Registrant”), hereby requests that the effectiveness of the above-referenced Registration Statement on Form S-1 (the “Registration Statement”), be accelerated so that it will be declared effective at 5:00 p.m. Eastern Standard Time on February 9, 2021, or as soon thereafter as practicable.

	Very truly yours,

	Predictive Oncology Inc.

	By:	/s/ Bob Myers
	Title:	Chief Financial Officer