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