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                          June 2, 2022

       Helena Santos
       President and Chief Executive Officer
       Scientific Industries, Inc.
       80 Orville Drive, Suite 102
       Bohemia, New York 11716

                                                        Re: Scientific
Industries, Inc.
                                                            Registration
Statement on Form S-1
                                                            Filed May 27, 2022
                                                            File No. 333-265281

       Dear Ms. Santos:

              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 Tyler
Howes at 202-551-3370 with any questions.




                          Sincerely,


                          Division of Corporation Finance

                          Office of Life Sciences
       cc:                                              John F. Watkins, Esq.