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Akerna Corp.

1601 Arapahoe St.

Denver, Colorado 80202

 

November 5, 2019

 

VIA EDGAR

 

United States Securities and Exchange Commission

Division of Corporation Finance

100 F Street, N.E.

Washington, DC 20549

Attn: Edwin Kim and Jan Woo

 

  Re: Akerna Corp.
    Registration Statement on Form S-3 (File No. 333-232694)
    Acceleration Request

 

Dear Mr. Kim and Ms. Woo:

 

Pursuant to Rule 461 of the rules and regulations promulgated under the under the Securities Act of 1933, as amended, Akerna Corp. hereby requests acceleration of effectiveness of the above-referenced Registration Statement so that it will become effective at 5:00 p.m. Eastern Standard Time on November 6, 2019, or as soon as practicable thereafter.

 

  Very truly yours,  
     
  /s/ Jessica Billingsley  
  Name: Jessica Billingsley  
  Title: Chief Executive Officer