<SEC-DOCUMENT>0001104659-22-115490.txt : 20221209
<SEC-HEADER>0001104659-22-115490.hdr.sgml : 20221209
<ACCEPTANCE-DATETIME>20221107171112
<PRIVATE-TO-PUBLIC>
ACCESSION NUMBER:		0001104659-22-115490
CONFORMED SUBMISSION TYPE:	CORRESP
PUBLIC DOCUMENT COUNT:		2
FILED AS OF DATE:		20221107

FILER:

	COMPANY DATA:	
		COMPANY CONFORMED NAME:			Rezolute, Inc.
		CENTRAL INDEX KEY:			0001509261
		STANDARD INDUSTRIAL CLASSIFICATION:	PHARMACEUTICAL PREPARATIONS [2834]
		IRS NUMBER:				273440894
		STATE OF INCORPORATION:			NV
		FISCAL YEAR END:			0630

	FILING VALUES:
		FORM TYPE:		CORRESP

	BUSINESS ADDRESS:	
		STREET 1:		275 SHORELINE DRIVE, SUITE 500
		CITY:			REDWOOD CITY
		STATE:			CA
		ZIP:			94065
		BUSINESS PHONE:		650-206-4507

	MAIL ADDRESS:	
		STREET 1:		275 SHORELINE DRIVE, SUITE 500
		CITY:			REDWOOD CITY
		STATE:			CA
		ZIP:			94065

	FORMER COMPANY:	
		FORMER CONFORMED NAME:	AntriaBio, Inc.
		DATE OF NAME CHANGE:	20130114

	FORMER COMPANY:	
		FORMER CONFORMED NAME:	FITS MY STYLE INC
		DATE OF NAME CHANGE:	20110104
</SEC-HEADER>
<DOCUMENT>
<TYPE>CORRESP
<SEQUENCE>1
<FILENAME>filename1.htm
<TEXT>
<HTML>
<HEAD>
     <TITLE></TITLE>
</HEAD>
<BODY STYLE="font: 10pt Times New Roman, Times, Serif">

<P STYLE="text-align: center; margin-top: 0; margin-bottom: 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><IMG SRC="tm2228859d2_correspimg001.jpg" ALT="" STYLE="height: 44.25pt; width: 211.5pt"></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center">&nbsp;</P>

<P STYLE="text-align: center; font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt">Rezolute, Inc.</P>

<P STYLE="text-align: center; font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt">201 Redwood Shores Parkway, Suite 315</P>

<P STYLE="text-align: center; font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt">Redwood City, CA 94065</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: center">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: right">November 7, 2022</P>

<P STYLE="text-align: center; font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><U>VIA EDGAR</U></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">Securities and Exchange Commission</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">Division of Corporation Finance</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">100 F. Street, N.E.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">Washington, D.C. 20549</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0; margin-bottom: 0; width: 100%"><TR STYLE="vertical-align: top; text-align: justify">
<TD STYLE="width: 0.5in; text-align: left">Attn:</TD><TD STYLE="text-align: justify">Jimmy McNamara</TD>
</TR></TABLE>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="margin-left: 0.25in; font: 10pt Times New Roman, Times, Serif; text-align: left; margin-top: 0pt; margin-bottom: 0pt"><B>Re: Rezolute, Inc. </B></P>

<P STYLE="margin-left: 0.25in; font: 10pt Times New Roman, Times, Serif; text-align: left; margin-top: 0pt; margin-bottom: 0pt"><B>Registration Statement on Form S-3</B></P>

<P STYLE="margin-left: 0.25in; font: 10pt Times New Roman, Times, Serif; text-align: left; margin-top: 0pt; margin-bottom: 0pt"><B>File No. 333-268046 </B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">Ladies and Gentlemen:</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">In accordance with Rule 461 under the Securities Act of 1933, as amended,
the undersigned respectfully requests that the effective date of the above-referenced Registration Statement be accelerated so that the
same will become effective at 5:00 PM EST on November 9, 2022, or as soon thereafter as is practicable.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<TABLE CELLSPACING="0" CELLPADDING="0" STYLE="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse">
  <TR STYLE="vertical-align: top">
    <TD>&nbsp;</TD>
    <TD COLSPAN="2">Very truly yours,</TD></TR>
  <TR STYLE="vertical-align: top">
    <TD>&nbsp;</TD>
    <TD COLSPAN="2">&nbsp;</TD></TR>
  <TR STYLE="vertical-align: top">
    <TD>&nbsp;</TD>
    <TD COLSPAN="2">REZOLUTE, INC.</TD></TR>
  <TR STYLE="vertical-align: top">
    <TD>&nbsp;</TD>
    <TD COLSPAN="2">&nbsp;</TD></TR>
  <TR STYLE="vertical-align: top">
    <TD>&nbsp;</TD>
    <TD COLSPAN="2">&nbsp;</TD></TR>
  <TR STYLE="vertical-align: top">
    <TD STYLE="width: 50%">&nbsp;</TD>
    <TD STYLE="width: 3%">By:</TD>
    <TD STYLE="border-bottom: Black 1pt solid; width: 47%"> /s/ Nevan Charles Elam</TD></TR>
  <TR STYLE="vertical-align: top">
    <TD>&nbsp;</TD>
    <TD COLSPAN="2">Name:&nbsp;&nbsp;Nevan Charles Elam</TD></TR>
  <TR STYLE="vertical-align: top">
    <TD>&nbsp;</TD>
    <TD COLSPAN="2">Title:&nbsp;&nbsp;&nbsp;&nbsp;Chief Executive Officer</TD></TR>
  </TABLE>
<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"></P>

<!-- Field: Page; Sequence: 1; Options: Last -->
    <DIV STYLE="margin-top: 12pt; margin-bottom: 6pt; border-bottom: Black 1pt solid"><P STYLE="margin: 0pt">&nbsp;</P></DIV>
    <!-- Field: /Page -->

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

</BODY>
</HTML>
</TEXT>
</DOCUMENT>
<DOCUMENT>
<TYPE>GRAPHIC
<SEQUENCE>2
<FILENAME>tm2228859d2_correspimg001.jpg
<DESCRIPTION>GRAPHIC
<TEXT>
begin 644 tm2228859d2_correspimg001.jpg
M_]C_X  02D9)1@ ! 0$ 8 !@  #_VP!#  @&!@<&!0@'!P<)"0@*#!0-# L+
M#!D2$P\4'1H?'AT:'!P@)"XG("(L(QP<*#<I+# Q-#0T'R<Y/3@R/"XS-#+_
MVP!# 0D)"0P+#!@-#1@R(1PA,C(R,C(R,C(R,C(R,C(R,C(R,C(R,C(R,C(R
M,C(R,C(R,C(R,C(R,C(R,C(R,C(R,C+_P  1" !  3$# 2(  A$! Q$!_\0
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M'N.%/K7I/P0AU&VT&\AO+26&$RAX3(NWJ.?UJ*GPETMSU>BBBN8Z@-)@4M%
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84*!T '%* !_*G5BVV;1BDA**6BD6?__9

end
</TEXT>
</DOCUMENT>
</SEC-DOCUMENT>
