TEXT-EXTRACT 2 filename2.txt February 12, 2019 Ping H. Rawson Chief Accounting Officer Dyadic International, Inc. 140 Intracoastal Pointe Drive, Suite 404 Jupiter, FL 33477 Re: Dyadic International, Inc. Registration Statement on Form 10 Filed January 14, 2019 File No. 0-55264 Dear Ms. Rawson: We have completed our review of your filing. 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. Sincerely, Division of Corporation Finance Office of Manufacturing and Construction