TEXT-EXTRACT 2 filename2.txt United States securities and exchange commission logo April 17, 2024 Keith Murphy Executive Chairman Organovo Holdings, Inc. 11555 Sorrento Valley Road, Suite 100 San Diego, CA 92121 Re: Organovo Holdings, Inc. Registration Statement on Form S-1 Filed April 12, 2024 File No. 333-278668 Dear Keith 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 Doris Stacey Gama at 202-551-3188 with any questions. Sincerely, Division of Corporation Finance Office of Life Sciences cc: Samantha Eldredge, Esq.