<SEC-DOCUMENT>0001731122-24-001524.txt : 20241108
<SEC-HEADER>0001731122-24-001524.hdr.sgml : 20241108
<ACCEPTANCE-DATETIME>20241001153816
<PRIVATE-TO-PUBLIC>
ACCESSION NUMBER:		0001731122-24-001524
CONFORMED SUBMISSION TYPE:	CORRESP
PUBLIC DOCUMENT COUNT:		1
FILED AS OF DATE:		20241001

FILER:

	COMPANY DATA:	
		COMPANY CONFORMED NAME:			RENOVARO INC.
		CENTRAL INDEX KEY:			0001527728
		STANDARD INDUSTRIAL CLASSIFICATION:	PHARMACEUTICAL PREPARATIONS [2834]
		ORGANIZATION NAME:           	03 Life Sciences
		IRS NUMBER:				452259340
		STATE OF INCORPORATION:			DE
		FISCAL YEAR END:			0630

	FILING VALUES:
		FORM TYPE:		CORRESP

	BUSINESS ADDRESS:	
		STREET 1:		CENTURY CITY MEDICAL PLAZA
		STREET 2:		2080 CENTURY CITY EAST
		CITY:			SUITE 906 LOS ANGELES
		STATE:			CA
		ZIP:			90067
		BUSINESS PHONE:		45 39179840

	MAIL ADDRESS:	
		STREET 1:		CENTURY CITY MEDICAL PLAZA
		STREET 2:		2080 CENTURY CITY EAST
		CITY:			SUITE 906 LOS ANGELES
		STATE:			CA
		ZIP:			90067

	FORMER COMPANY:	
		FORMER CONFORMED NAME:	RENOVARO BIOSCIENCES INC.
		DATE OF NAME CHANGE:	20230807

	FORMER COMPANY:	
		FORMER CONFORMED NAME:	Enochian Biosciences Inc.
		DATE OF NAME CHANGE:	20230804

	FORMER COMPANY:	
		FORMER CONFORMED NAME:	Renovaro Biosciences Inc.
		DATE OF NAME CHANGE:	20230802
</SEC-HEADER>
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<TYPE>CORRESP
<SEQUENCE>1
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<!-- Field: Rule-Page --><DIV STYLE="margin-top: 10pt; margin-bottom: 3pt; width: 100%"><DIV STYLE="font-size: 1pt; border-top: Black 2pt solid; border-bottom: Black 1pt solid">&nbsp;</DIV></DIV><!-- Field: /Rule-Page -->

<P STYLE="margin: 0">&nbsp;</P>

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

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

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><B>FOIA CONFIDENTIAL TREATMENT REQUESTED</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><B>PURSUANT TO 17 C.F.R. &sect; 200.83</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><B>BY RENOVARO INC.</B></P>
<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><B></B></P>

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

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: center"><B>CERTAIN PORTIONS OF THIS LETTER HAVE BEEN OMITTED
FROM THE VERSION FILED VIA EDGAR. CONFIDENTIAL TREATMENT HAS BEEN REQUESTED WITH RESPECT TO THE OMITTED PORTIONS. INFORMATION THAT WAS
OMITTED IN THE EDGAR VERSION HAS BEEN NOTED IN THIS LETTER WITH A PLACEHOLDER IDENTIFIED BY THE MARK &ldquo;[REDACTED]&rdquo;.</B></P>

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

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

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

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">October 1, 2024</P>

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

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">Mr. Frank Wyman</P>

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

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">Ms. Angela Connell</P>

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

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">U.S. Securities and Exchange Commission</P>

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

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

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

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">Office of Life Sciences</P>

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

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

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

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><B>Re: Renovaro Biosciences <FONT STYLE="letter-spacing: -0.2pt">Inc.</FONT></B></P>

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

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0 99.5pt 0 0; text-align: justify"><B>Form 10-K for the Fiscal Year Ended
June 30, 2023</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0 99.5pt 0 0; text-align: justify"><B></B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0 99.5pt 0 0; text-align: justify"><B>Filed October 2, 2023</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0 99.5pt 0 0; text-align: justify"><B></B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><B>File No. 001-<FONT STYLE="letter-spacing: -0.1pt">38758</FONT></B></P>

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

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">Dear Mr. Wyman and Ms. Connell:</P>

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

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">Renovaro Inc., f/k/a Renovaro Biosciences Inc. (&ldquo;Renovaro&rdquo;
or the &ldquo;Company&rdquo;) submits this letter in response to your letter dated September 25, 2024, relating to the above-referenced
filing by the Company. Set forth below are the comments contained in the Staff&rsquo;s letter, followed by the Company&rsquo;s responses.
Capitalized terms not defined herein should be given the meaning provided in the above-referenced filing.</P>

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

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><U>Form 10-K for the Fiscal Year Ended June 30, 2023</U></P>

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

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><U>Notes to the Consolidated Financial Statements</U></P>

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

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><U>Note 4 - Intangible Assets and Goodwill, page F-14</U></P>

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

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0; margin-bottom: 0"><TR STYLE="vertical-align: top">
<TD STYLE="width: 0"></TD><TD STYLE="width: 0.5in">1.</TD><TD STYLE="text-align: justify">Please provide us with the results of your annual goodwill impairment assessment as of June 30, 2024 as
it relates to the goodwill recognized in the February 2024 acquisition of GEDiCube. Please explain how the significant decline in your
market capitalization since the acquisition date factored into your analysis.</TD></TR></TABLE>

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

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

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

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">Management performed a qualitative analysis of the
acquired goodwill relating to the RENC reporting unit as of June 30, 2024. The RENC reporting unit contains the goodwill associated with
the GEDi Cube acquisition. Management elected a qualitative approach in light of the short period of time between the acquisition date
and the end of the reporting period. Further, this qualitative approach addresses the decline in our market capitalization as well as
encompassing many other significant factors. The result of this analysis determined that the carrying value of all of the Company&rsquo;s
reporting units was significantly less than the market capitalization of the Company as of the reporting date.</P>

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

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

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

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

<TABLE CELLPADDING="0" CELLSPACING="0" STYLE="border-collapse: collapse; font: 10pt Times New Roman, Times, Serif; width: 100%">
<TR STYLE="vertical-align: top; text-align: left">
  <TD STYLE="width: 50%"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">October 1, 2024</FONT></TD>
  <TD STYLE="text-align: center; width: 50%"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><B>CONFIDENTIAL
  TREATMENT <BR>
  REQUESTED BY RENOVARO INC.</B></FONT></TD></TR>
<TR STYLE="vertical-align: top; text-align: left">
  <TD><P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">Page
      2</FONT></P>
</TD>
  <TD STYLE="text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><B>&nbsp;</B></FONT></TD></TR>
</TABLE>

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

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

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">We also considered all other factors within ASC 350-20-35-3C
as well as any other factors which management determined may be significant to the fair value of the reporting unit since the acquisition
through the reporting date. We have provided our position paper attached as Appendix A concerning this topic for your reference. We have
also attached as Appendix B the Company&rsquo;s balance sheet and statement of operations as of and for the period ended June 30, 2024
for your reference.</P>

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

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

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0 7.55pt 0 0">Please contact me at (347) 268-4376 or at starsh@renovarobio.com,
if you have any questions.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0 7.55pt 0 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0 7.55pt 0 0">Sincerely,<BR>
<BR>
</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0 7.55pt 0 0"></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0 7.55pt 0 0"><U>/s/ Simon Tarsh </U></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0 7.55pt 0 0"></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0 7.55pt 0 0">Simon Tarsh</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0 7.55pt 0 0"></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0 7.55pt 0 0">Interim Chief Financial Officer</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0 7.55pt 0 0"></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0 7.55pt 0 0">Renovaro Inc.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0 7.55pt 0 0">&nbsp;</P>

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

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

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

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

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  <TD STYLE="width: 50%"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">October 1, 2024</FONT></TD>
  <TD STYLE="text-align: center; width: 50%"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><B>CONFIDENTIAL
  TREATMENT <BR>
  REQUESTED BY RENOVARO INC.</B></FONT></TD></TR>
<TR STYLE="vertical-align: top; text-align: left">
  <TD><P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">Page
      3</FONT></P>
</TD>
  <TD STYLE="text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><B>&nbsp;</B></FONT></TD></TR>
</TABLE>
<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0 7.55pt 0 0; text-align: center"><B><U>APPENDIX A [REDACTED]</U></B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0 7.55pt 0 0; text-align: center"><B>&nbsp;</B></P>

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

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

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

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

<TABLE CELLPADDING="0" CELLSPACING="0" STYLE="border-collapse: collapse; font: 10pt Times New Roman, Times, Serif; width: 100%">
<TR STYLE="vertical-align: top; text-align: left">
  <TD STYLE="width: 50%"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">October 1, 2024</FONT></TD>
  <TD STYLE="text-align: center; width: 50%"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><B>CONFIDENTIAL
  TREATMENT <BR>
  REQUESTED BY RENOVARO INC.</B></FONT></TD></TR>
<TR STYLE="vertical-align: top; text-align: left">
  <TD><P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">Page
      4</FONT></P>
</TD>
  <TD STYLE="text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><B>&nbsp;</B></FONT></TD></TR>
</TABLE>
<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: center"><B><U>APPENDIX B [REDACTED]</U></B></P>

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

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

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