TEXT-EXTRACT 2 filename2.txt United States securities and exchange commission logo January 22, 2021 Keith Murphy Executive Chairman Organovo Holdings, Inc. 440 Stevens Ave, Suite 200 Solana Beach, CA 92075 Re: Organovo Holdings, Inc. Registration Statement on Form S-3 Filed January 19, 2021 File No. 333-252224 Dear Mr. Murphy: 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 Ada D. Sarmento at 202-551-3798 with any questions. Sincerely, Division of Corporation Finance Office of Life Sciences cc: Jeffrey T. Hartlin, Esq.