<SEC-DOCUMENT>0001558370-22-010071.txt : 20220721
<SEC-HEADER>0001558370-22-010071.hdr.sgml : 20220721
<ACCEPTANCE-DATETIME>20220616152536
<PRIVATE-TO-PUBLIC>
ACCESSION NUMBER:		0001558370-22-010071
CONFORMED SUBMISSION TYPE:	CORRESP
PUBLIC DOCUMENT COUNT:		1
FILED AS OF DATE:		20220616

FILER:

	COMPANY DATA:	
		COMPANY CONFORMED NAME:			AYTU BIOPHARMA, INC
		CENTRAL INDEX KEY:			0001385818
		STANDARD INDUSTRIAL CLASSIFICATION:	PHARMACEUTICAL PREPARATIONS [2834]
		IRS NUMBER:				470883144
		STATE OF INCORPORATION:			DE
		FISCAL YEAR END:			0630

	FILING VALUES:
		FORM TYPE:		CORRESP

	BUSINESS ADDRESS:	
		STREET 1:		373 INVERNESS PARKWAY
		STREET 2:		SUITE 206
		CITY:			ENGLEWOOD
		STATE:			CO
		ZIP:			80112
		BUSINESS PHONE:		(720) 437-6580

	MAIL ADDRESS:	
		STREET 1:		373 INVERNESS PARKWAY
		STREET 2:		SUITE 206
		CITY:			ENGLEWOOD
		STATE:			CO
		ZIP:			80112

	FORMER COMPANY:	
		FORMER CONFORMED NAME:	AYTU BIOSCIENCE, INC
		DATE OF NAME CHANGE:	20150609

	FORMER COMPANY:	
		FORMER CONFORMED NAME:	AYTU BIOSCIENCE, INC.
		DATE OF NAME CHANGE:	20150609

	FORMER COMPANY:	
		FORMER CONFORMED NAME:	Rosewind CORP
		DATE OF NAME CHANGE:	20070110
</SEC-HEADER>
<DOCUMENT>
<TYPE>CORRESP
<SEQUENCE>1
<FILENAME>filename1.htm
<TEXT>
<!--Enhanced HTML document created with Toppan Merrill Bridge  9.14.0.96--><!--Created on: 6/16/2022 07:02:28 PM (UTC)--><!DOCTYPE HTML PUBLIC "-//W3C//DTD HTML 4.01 Transitional//EN" "http://www.w3.org/TR/html4/loose.dtd"><html><head><meta charset="UTF-8"><title></title></head><body><div style="margin-top:30pt;"></div><div style="max-width:100%;padding-left:11.76%;padding-right:11.76%;position:relative;"><div style="clear:both;max-width:100%;position:relative;"><p style="font-family:'Calibri','Helvetica','sans-serif';font-size:10pt;line-height:1.19;margin:0pt;"><font style="font-family:'Times New Roman','Times','serif';">June 16, 2022</font></p><p style="font-family:'Calibri','Helvetica','sans-serif';font-size:10pt;line-height:1.19;margin:0pt;"><font style="font-family:'Times New Roman','Times','serif';">&#160;</font></p><p style="font-family:'Calibri','Helvetica','sans-serif';font-size:10pt;line-height:1.19;margin:0pt;"><u style="font-family:'Times New Roman','Times','serif';text-decoration-color:#000000;text-decoration-line:underline;text-decoration-style:solid;">VIA EDGAR </u></p><p style="font-family:'Calibri','Helvetica','sans-serif';font-size:10pt;line-height:1.19;margin:0pt;"><font style="font-family:'Times New Roman','Times','serif';">United States Securities and Exchange Commission</font></p><p style="font-family:'Calibri','Helvetica','sans-serif';font-size:10pt;line-height:1.19;margin:0pt;"><font style="font-family:'Times New Roman','Times','serif';">Division of Corporation Finance</font></p><p style="font-family:'Calibri','Helvetica','sans-serif';font-size:10pt;line-height:1.19;margin:0pt;"><font style="font-family:'Times New Roman','Times','serif';">100 F. Street, N.E.</font></p><p style="font-family:'Calibri','Helvetica','sans-serif';font-size:10pt;line-height:1.19;margin:0pt;"><font style="font-family:'Times New Roman','Times','serif';">Washington, D.C. 20549</font></p><p style="font-family:'Calibri','Helvetica','sans-serif';font-size:10pt;line-height:1.19;margin:0pt;"><font style="font-family:'Times New Roman','Times','serif';">&#160;</font></p><p style="font-family:'Calibri','Helvetica','sans-serif';font-size:10pt;line-height:1.19;margin:0pt 0pt 0pt 18pt;"><font style="font-family:'Times New Roman','Times','serif';">Re: Aytu BioPharma, Inc. (the &#8220;</font><b style="font-family:'Times New Roman','Times','serif';font-weight:bold;">Company</b><font style="font-family:'Times New Roman','Times','serif';">&#8221;)</font></p><p style="font-family:'Calibri','Helvetica','sans-serif';font-size:10pt;line-height:1.19;margin:0pt 0pt 0pt 18pt;"><font style="font-family:'Times New Roman','Times','serif';">Registration Statement on Form S-3 (File No. 333-265479)</font></p><p style="font-family:'Calibri','Helvetica','sans-serif';font-size:11pt;line-height:1.19;margin:0pt;"><font style="font-family:'Times New Roman','Times','serif';font-size:10pt;line-height:1.28;margin-bottom:8pt;visibility:hidden;">&#8203;</font></p><p style="font-family:'Calibri','Helvetica','sans-serif';font-size:10pt;line-height:1.19;margin:0pt;"><font style="font-family:'Times New Roman','Times','serif';">Ladies and Gentlemen:</font></p><p style="font-family:'Calibri','Helvetica','sans-serif';font-size:10pt;line-height:1.19;margin:0pt;"><font style="font-family:'Times New Roman','Times','serif';">&#160;</font></p><p style="font-family:'Calibri','Helvetica','sans-serif';font-size:10pt;line-height:1.19;text-align:justify;margin:0pt;"><font style="font-family:'Times New Roman','Times','serif';">In accordance with Rule 461 under the Securities Act of 1933, as amended, the undersigned respectfully requests that the effective date for the Registration Statement on Form S-3 (File No. 333-265479) be accelerated so that it will be declared effective at 4:00PM EST on Wednesday, June 22, 2022 or as soon thereafter as is practicable.</font></p><p style="font-family:'Calibri','Helvetica','sans-serif';font-size:10pt;line-height:1.19;text-align:justify;margin:0pt;"><font style="font-family:'Times New Roman','Times','serif';">&#160;</font></p><div><table style="border-collapse:collapse;font-size:16pt;height:max-content;margin-left:auto;margin-right:auto;padding-left:0pt;padding-right:0pt;width:100%;" align="center"><tr><td style="vertical-align:top;width:59.38%;margin:0pt;padding:0pt;"><p style="font-family:'Calibri','Helvetica','sans-serif';font-size:10pt;line-height:1.19;margin:0pt;"><font style="font-family:'Times New Roman','Times','serif';">&#160;</font></p></td><td colspan="2" style="vertical-align:top;width:40.61%;margin:0pt;padding:0pt;"><p style="font-family:'Calibri','Helvetica','sans-serif';font-size:10pt;line-height:1.19;margin:0pt;"><font style="font-family:'Times New Roman','Times','serif';">Very truly yours,</font></p></td></tr><tr><td style="vertical-align:top;width:59.38%;margin:0pt;padding:0pt;"><p style="font-family:'Calibri','Helvetica','sans-serif';font-size:10pt;line-height:1.19;margin:0pt;"><font style="font-family:'Times New Roman','Times','serif';">&#160;</font></p></td><td style="vertical-align:top;width:6.23%;margin:0pt;padding:0pt;"><p style="font-family:'Calibri','Helvetica','sans-serif';font-size:10pt;line-height:1.19;margin:0pt;"><font style="font-family:'Times New Roman','Times','serif';">&#160;</font></p></td><td style="vertical-align:top;width:34.38%;margin:0pt;padding:0pt;"><p style="font-family:'Calibri','Helvetica','sans-serif';font-size:10pt;line-height:1.19;margin:0pt;"><font style="font-family:'Times New Roman','Times','serif';">&#160;</font></p></td></tr><tr><td style="vertical-align:top;width:59.38%;margin:0pt;padding:0pt;"><p style="font-family:'Calibri','Helvetica','sans-serif';font-size:10pt;line-height:1.19;margin:0pt;"><font style="font-family:'Times New Roman','Times','serif';">&#160;</font></p></td><td colspan="2" style="vertical-align:top;width:40.61%;margin:0pt;padding:0pt;"><p style="font-family:'Calibri','Helvetica','sans-serif';font-size:10pt;line-height:1.19;margin:0pt;"><font style="font-family:'Times New Roman','Times','serif';">Aytu BioPharma, Inc.</font></p></td></tr><tr><td style="vertical-align:top;width:59.38%;margin:0pt;padding:0pt;"><p style="font-family:'Calibri','Helvetica','sans-serif';font-size:10pt;line-height:1.19;margin:0pt;"><font style="font-family:'Times New Roman','Times','serif';">&#160;</font></p></td><td style="vertical-align:top;width:6.23%;margin:0pt;padding:0pt;"><p style="font-family:'Calibri','Helvetica','sans-serif';font-size:10pt;line-height:1.19;margin:0pt;"><font style="font-family:'Times New Roman','Times','serif';">&#160;</font></p></td><td style="vertical-align:top;width:34.38%;margin:0pt;padding:0pt;"><p style="font-family:'Calibri','Helvetica','sans-serif';font-size:10pt;line-height:1.19;margin:0pt;"><font style="font-family:'Times New Roman','Times','serif';">&#160;</font></p></td></tr><tr><td style="vertical-align:top;width:59.38%;margin:0pt;padding:0pt;"><p style="font-family:'Calibri','Helvetica','sans-serif';font-size:10pt;line-height:1.19;margin:0pt;"><font style="font-family:'Times New Roman','Times','serif';">&#160;</font></p></td><td style="vertical-align:top;width:6.23%;margin:0pt;padding:0pt;"><p style="font-family:'Calibri','Helvetica','sans-serif';font-size:10pt;line-height:1.19;margin:0pt;"><font style="font-family:'Times New Roman','Times','serif';">By: </font></p></td><td style="vertical-align:top;width:34.38%;border-bottom:1.5pt solid #000000;margin:0pt;padding:0pt;"><p style="font-family:'Calibri','Helvetica','sans-serif';font-size:10pt;line-height:1.19;margin:0pt;"><font style="font-family:'Times New Roman','Times','serif';">/s/ Joshua Disbrow </font></p></td></tr><tr><td style="vertical-align:top;width:59.38%;margin:0pt;padding:0pt;"><p style="font-family:'Calibri','Helvetica','sans-serif';font-size:10pt;line-height:1.19;margin:0pt;"><font style="font-family:'Times New Roman','Times','serif';">&#160;</font></p></td><td style="vertical-align:top;width:6.23%;margin:0pt;padding:0pt;"><p style="font-family:'Calibri','Helvetica','sans-serif';font-size:10pt;line-height:1.19;margin:0pt;"><font style="font-family:'Times New Roman','Times','serif';">Name:&#160; </font></p></td><td style="vertical-align:top;width:34.38%;margin:0pt;padding:0pt;"><p style="font-family:'Calibri','Helvetica','sans-serif';font-size:10pt;line-height:1.19;margin:0pt;"><font style="font-family:'Times New Roman','Times','serif';">Joshua Disbrow </font></p></td></tr><tr><td style="vertical-align:top;width:59.38%;margin:0pt;padding:0pt;"><p style="font-family:'Calibri','Helvetica','sans-serif';font-size:10pt;line-height:1.19;margin:0pt;"><font style="font-family:'Times New Roman','Times','serif';">&#160;</font></p></td><td style="vertical-align:top;width:6.23%;margin:0pt;padding:0pt;"><p style="font-family:'Calibri','Helvetica','sans-serif';font-size:10pt;line-height:1.19;margin:0pt;"><font style="font-family:'Times New Roman','Times','serif';">Title:</font></p></td><td style="vertical-align:top;width:34.38%;margin:0pt;padding:0pt;"><p style="font-family:'Calibri','Helvetica','sans-serif';font-size:10pt;line-height:1.19;margin:0pt;"><font style="font-family:'Times New Roman','Times','serif';">Chief Executive Officer</font></p></td></tr></table></div><p style="font-family:'Calibri','Helvetica','sans-serif';font-size:11pt;line-height:1.28;margin:0pt 0pt 8pt 0pt;"><font style="visibility:hidden;">&#8203;</font></p></div></div><hr style="background-color:#000000;clear:both;color:#000000;height:2pt;line-height:0;margin-left:11.76%;margin-right:11.76%;margin-top:30pt;page-break-after:avoid;width:76.47%;border-width:0;"></body></html>
</TEXT>
</DOCUMENT>
</SEC-DOCUMENT>
