TEXT-EXTRACT 2 filename2.txt United States securities and exchange commission logo June 29, 2020 Mitchell S. Steiner, M.D. Chairman, President and Chief Executive Officer Veru Inc. 48 NW 25th Street Suite 102 Miami, Florida 33127 Re: Veru Inc. Registration Statement on Form S-3 Filed June 26, 2020 File No. 333-239493 Dear Dr. Steiner: This is to advise you that we have not reviewed and will not review your registration statement. Please refer to Rules 460 and 461 regarding requests for acceleration. 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. Please contact Tim Buchmiller at (202) 551-3635 with any questions. Sincerely, Division of Corporation Finance Office of Life Sciences cc: Benjamin G. Lombard, Esq.