August 26, 2019

Nevan Elam
Chief Executive Officer
Rezolute, Inc.
201 Redwood Shores Parkway, Suite 315
Redwood City, CA 94065

       Re: Rezolute, Inc.
           Registration Statement on Form S-1
           Amendment No. 1 to Registration Statement on Form S-1
           Filed August 15, 2019 and August 19, 2019
           File No. 333-233310

Dear Mr. Elam:

       We have limited our review of your registration statement to those
issues we have
addressed in our comments. In some of our comments, we may ask you to provide
us with
information so we may better understand your disclosure.

       Please respond to this letter by amending your registration statement
and providing the
requested information. If you do not believe our comments apply to your facts
and
circumstances or do not believe an amendment is appropriate, please tell us why
in your
response.

       After reviewing any amendment to your registration statement and the
information you
provide in response to these comments, we may have additional comments.

Registration Statement on Form S-1

Description of Capital Stock, page 6

1.     We note that your forum selection provision identifies the Court of
Chancery of the State
       of Delaware as the exclusive forum for certain litigation, including any
"derivative
       action." Please describe this provision in the prospectus and disclose
whether this
       provision applies to actions arising under the Securities Act or
Exchange Act. In that
       regard, we note that Section 27 of the Exchange Act creates exclusive
federal jurisdiction
       over all suits brought to enforce any duty or liability created by the
Exchange Act or the
       rules and regulations thereunder, and Section 22 of the Securities Act
creates concurrent
       jurisdiction for federal and state courts over all suits brought to
enforce any duty or
       liability created by the Securities Act or the rules and regulations
thereunder. If the
 Nevan Elam
Rezolute, Inc.
August 26, 2019
Page 2
       provision applies to Securities Act claims, please also revise your
prospectus to state that
       there is uncertainty as to whether a court would enforce such provision
and that investors
       cannot waive compliance with the federal securities laws and the rules
and regulations
       thereunder. If this provision does not apply to actions arising under
the Securities Act or
       Exchange Act, please also tell us how you will inform investors in
future filings that the
       provision does not apply to any actions arising under the Securities Act
or Exchange Act.
        We remind you that the company and its management are responsible for
the accuracy
and adequacy of their disclosures, notwithstanding any review, comments, action
or absence of
action by the staff.

       Refer to Rules 460 and 461 regarding requests for acceleration. Please
allow adequate
time for us to review any amendment prior to the requested effective date of
the registration
statement.

       Please contact Tonya K. Aldave (202) 551-3601 or Dietrich King at (202)
551-8071 with
any questions.



                                                             Sincerely,
FirstName LastNameNevan Elam
                                                             Division of
Corporation Finance
Comapany NameRezolute, Inc.
                                                             Office of
Healthcare & Insurance
August 26, 2019 Page 2
cc:       Michael L. Weiner, Esq.
FirstName LastName