TEXT-EXTRACT 2 filename2.txt United States securities and exchange commission logo October 14, 2020 Robert Cohen Interim Chief Executive Officer Zomedica Corp. 100 Phoenix Drive, Suite 180 Ann Arbor, MI 48108 Re: Zomedica Corp. Registration Statement on Form S-4 Filed October 9, 2020 File No. 333-249401 Dear Mr. Cohen: 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: John D. Hogoboom, Esq.