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                              March 29, 2024

       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 March 15,
2024
                                                            File No. 333-278009

       Dear Helena Santos:

              We have conducted a limited review of your registration statement
and have the
       following comment.

              Please respond to this letter by amending your registration
statement and providing the
       requested information. If you do not believe a comment applies 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 this letter, we may have additional comments.

       Registration Statement on Form S-1 filed March 15, 2024

       Selling Stockholders, page 14

   1.                                                   Given the nature of
your offering, including the size of the transaction relative to the
                                                        number of outstanding
shares held by non-affiliates, and that some of the selling
                                                        stockholders may be
affiliates of the registrant, it appears that the transaction may be
                                                        an indirect primary
offering on behalf of the registrant. Please provide us with a detailed
                                                        legal analysis of your
basis for determining that it is appropriate to characterize the
                                                        transaction as a
secondary offering under Securities Act Rule 415(a)(1)(i). For guidance,
                                                        please see Securities
Act Rules Compliance and Disclosure Interpretations
                                                        Question 612.09.
 Helena Santos
FirstName   LastNameHelena   Santos
Scientific Industries, Inc.
Comapany
March       NameScientific Industries, Inc.
       29, 2024
March2 29, 2024 Page 2
Page
FirstName LastName
        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 Robert Augustin at 202-551-8483 or Katherine Bagley at
202-551-2545
with any other questions.



                                                           Sincerely,

                                                           Division of
Corporation Finance
                                                           Office of Industrial
Applications and
                                                           Services
cc:      John F.F. Watkins