CORRESP 1 filename1.htm

 

AYTU BIOSCIENCE, INC.

 

373 Inverness Parkway, Suite 206

Englewood, CO 80112

 

 

November 30, 2017

Via Edgar

 

Division of Corporate Finance

United States Securities and Exchange Commission

100 F Street, N.E.

Washington, D.C. 20549

 

  Attention:Christine Westbrook
     
  Re: Aytu Bioscience, Inc.
    Registration Statement on Form S-3
    Filed November 22, 2017
    File No. 333-221735

 

Ladies and Gentlemen:

Pursuant to Rule 461 of the General Rules and Regulations under the Securities Act of 1933, as amended, Aytu BioScience, Inc. (the “Company”) respectfully requests that the effective date of the registration statement referred to above be accelerated so that it will become effective at 4:30 p.m., Eastern Daylight Time, on Friday, December 1, 2017, or as soon thereafter as possible.

The Company acknowledges the following:

·should the Commission or the staff, acting pursuant to delegated authority, declare the filing effective, it does not foreclose the Commission from taking any action with respect to the filing;

 

·the action of the Commission or the staff, acting pursuant to delegated authority, in declaring the filing effective, does not relieve the company from its full responsibility for the adequacy and accuracy of the disclosure in the filing; and

 

·the Company may not assert staff comments and the declaration of effectiveness as a defense in any proceeding initiated by the Commission or any person under the federal securities laws of the United States.

  

  Very truly yours,
   
  AYTU BIOSCIENCE, INC.
   
  By:  /s/ Joshua R. Disbrow
    Joshua R. Disbrow
Chief Executive Officer