siaccelerationrequestform
Scientific Industries, Inc.
80 Orville Drive, Suite 102
Bohemia, NY 11716
June 9,
2022
Securities
and Exchange Commission
100 F
Street, NE
Washington
DC 20549
Re:
Scientific
Industries, Inc. (the “Company”)
Registration
Statement on Form S-1
Filed
June 9, 2022, as amended
File
No. 333-265281
Ladies
and Gentlemen:
Pursuant to Rules 460 and 461 under the Securities
Act of 1933, as amended, Scientific Industries, Inc. (the
“Company”) hereby respectfully requests that the
Securities and Exchange Commission accelerate the effective date of
the above-referenced Registration Statement (the
“Registration
Statement”) to June 10,
2022 at 4:00 p.m. (Eastern) or as soon thereafter as is
practicable.
The
Company also requests the Commission confirm the effective date and
time of the Registration Statement in writing.
Very
truly yours,
SCIENTIFIC
INDUSTRIES, INC.
/s/
Helena Santos
Helena
Santos, Chief Executive Officer
Cc:
John F.F. Watkins, Esq.
Reitler
Kailas & Rosenblatt LLP