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United States securities and exchange commission logo





                          July 14, 2023

       Ilan Danieli
       Chief Executive Officer
       Precipio, Inc.
       4 Science Park
       New Haven, Connecticut 06511

                                                        Re: Precipio, Inc.
                                                            Registration
Statemen on Form S-1
                                                            Filed July 7, 2023
                                                            File No. 333-273172

       Dear Ilan Danieli:

              This is to advise you that we have not reviewed and will not
review your registration
       statement.

               Please refer to Rules 460 and 461 regarding requests for
acceleration. 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.

                                                        Please contact Jordan
Nimitz at 202-551-5831 with any questions.




                          Sincerely,


                          Division of Corporation Finance

                          Office of Industrial Applications and

                          Services
       cc:                                              Stephen Davis, Esq.
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