<SEC-DOCUMENT>0001144204-18-050993.txt : 20181101
<SEC-HEADER>0001144204-18-050993.hdr.sgml : 20181101
<ACCEPTANCE-DATETIME>20180927063021
<PRIVATE-TO-PUBLIC>
ACCESSION NUMBER:		0001144204-18-050993
CONFORMED SUBMISSION TYPE:	CORRESP
PUBLIC DOCUMENT COUNT:		1
FILED AS OF DATE:		20180927

FILER:

	COMPANY DATA:	
		COMPANY CONFORMED NAME:			Precipio, Inc.
		CENTRAL INDEX KEY:			0001043961
		STANDARD INDUSTRIAL CLASSIFICATION:	LABORATORY ANALYTICAL INSTRUMENTS [3826]
		IRS NUMBER:				911789357
		STATE OF INCORPORATION:			DE
		FISCAL YEAR END:			1231

	FILING VALUES:
		FORM TYPE:		CORRESP

	BUSINESS ADDRESS:	
		STREET 1:		12325 EMMET ST
		CITY:			OMAHA
		STATE:			NE
		ZIP:			68164
		BUSINESS PHONE:		203 787 7888

	MAIL ADDRESS:	
		STREET 1:		4 SCIENCE PARK
		CITY:			NEW HAVEN
		STATE:			CT
		ZIP:			06511

	FORMER COMPANY:	
		FORMER CONFORMED NAME:	TRANSGENOMIC INC
		DATE OF NAME CHANGE:	20000119
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<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><B><U>VIA EDGAR</U> </B></P>

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<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">September 27, 2018</P>

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<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">United States Securities and Exchange Commission<BR>
Division of Corporation Finance<BR>
Office of Electronics and Machinery<BR>
100 F Street, N.E.<BR>
Washington, D.C. 20549<BR>
Attention: Thomas Jones</P>

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<TD STYLE="width: 0"></TD><TD STYLE="width: 0.5in"><B>Re:</B></TD><TD><B>Precipio, Inc.<BR>
Acceleration Request for Registration Statement on Form S-1<BR>
File No. 333-227364</B></TD></TR></TABLE>

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

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">Dear Mr. Jones:</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; text-indent: 0.5in">Pursuant to Rule 461 under the Securities
Act of 1933, as amended (the &ldquo;<B>Act</B>&rdquo;), Precipio, Inc. (the &ldquo;<B>Company</B>&rdquo;) hereby requests that
the effective date of the above-referenced registration statement (the &ldquo;<B>Registration Statement</B>&rdquo;) be accelerated
to September 28, 2018, at 3:00 p.m., Eastern Time, or as soon thereafter as practicable. In making this acceleration request, the
Company acknowledges that it is aware of its responsibilities under the Act.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 0.5in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 0.5in">Once the Registration Statement is effective,
please orally confirm the event with our counsel, Goodwin Procter LLP by calling Stephen M. Davis at (212) 813-8804. We also respectfully
request that a copy of the written order from the Securities and Exchange Commission (the &ldquo;<B>Commission</B>&rdquo;) verifying
the effective time and date of the Registration Statement be sent to our counsel, Goodwin Procter LLP, Attention: Stephen M. Davis,
by facsimile to (646) 558-4078.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 0.5in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 0.5in">If you have any questions regarding this
request, please contact Stephen M. Davis of Goodwin Procter LLP at (212) 813-8804.</P>

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    <TD STYLE="width: 50%; padding: 0; text-indent: 0; font-size: 12pt"><FONT STYLE="font-size: 10pt">Sincerely,</FONT></TD></TR>
<TR STYLE="vertical-align: top">
    <TD STYLE="padding: 0; text-indent: 0; font-size: 12pt">&nbsp;</TD>
    <TD STYLE="padding: 0; text-indent: 0; font-size: 12pt">&nbsp;</TD></TR>
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    <TD STYLE="padding: 0; text-indent: 0">&nbsp;</TD>
    <TD STYLE="padding: 0; text-indent: 0"><FONT STYLE="font-size: 10pt">PRECIPIO, INC.</FONT></TD></TR>
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    <TD STYLE="padding: 0; text-indent: 0">&nbsp;</TD>
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    <TD STYLE="padding: 0; text-indent: 0">&nbsp;</TD>
    <TD STYLE="padding: 0; text-indent: 0; border-bottom: Black 1pt solid"><FONT STYLE="font-size: 10pt">/s/Carl Iberger</FONT></TD></TR>
<TR STYLE="vertical-align: top">
    <TD STYLE="padding: 0; text-indent: 0">&nbsp;</TD>
    <TD STYLE="padding: 0; text-indent: 0"><FONT STYLE="font-size: 10pt">Carl Iberger </FONT></TD></TR>
<TR STYLE="vertical-align: top">
    <TD STYLE="padding: 0; text-indent: 0">&nbsp;</TD>
    <TD STYLE="padding: 0; text-indent: 0"><FONT STYLE="font-size: 10pt">Chief Financial Officer </FONT></TD></TR>
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    <TD STYLE="width: 5%; padding-right: 0; padding-top: 0; padding-left: 0; text-indent: 0"><FONT STYLE="font-size: 10pt">cc:</FONT></TD>
    <TD STYLE="width: 95%; padding-right: 0; padding-top: 0; padding-left: 0; text-indent: 0"><FONT STYLE="font-size: 10pt">Ilan Danieli, Chief Executive Officer, <I>Precipio, Inc.</I></FONT></TD></TR>
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    <TD STYLE="padding-right: 0; padding-top: 0; padding-left: 0; text-indent: 0">&nbsp;</TD>
    <TD STYLE="padding-right: 0; padding-top: 0; padding-left: 0; text-indent: 0"><FONT STYLE="font-size: 10pt">Miri Chiko Radmoski, Legal Counsel, <I>Precipio, Inc.</I></FONT></TD></TR>
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    <TD STYLE="padding-right: 0; padding-top: 0; padding-left: 0; text-indent: 0">&nbsp;</TD>
    <TD STYLE="padding-right: 0; padding-top: 0; padding-left: 0; text-indent: 0"><FONT STYLE="font-size: 10pt">Stephen M. Davis, Esq., <I>Goodwin Procter LLP</I></FONT></TD></TR>
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    <TD STYLE="padding-right: 0; padding-top: 0; padding-left: 0; text-indent: 0">&nbsp;</TD>
    <TD STYLE="padding-right: 0; padding-top: 0; padding-left: 0; text-indent: 0"><FONT STYLE="font-size: 10pt">Michael J. Rosenberg, Esq., <I>Goodwin Procter LLP</I></FONT></TD></TR>
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