TEXT-EXTRACT 2 filename2.txt United States securities and exchange commission logo June 14, 2024 Ralph Schiess Interim Chief Executive Officer Onconetix, Inc. 201 E. Fifth Street, Suite 1900 Cincinnati, OH 45202 Re: Onconetix, Inc. Amendment No. 2 to Registration Statement on Form S-1 Filed June 5, 2024 File No. 333-277066 Dear Ralph Schiess: We have reviewed your amended registration statement and have the following comments. Please respond to this letter by amending your registration statement and providing the requested information. If you do not believe a comment applies to your facts and circumstances or do not believe an amendment is appropriate, please tell us why in your response. After reviewing any amendment to your registration statement and the information you provide in response to this letter, we may have additional comments. Unless we note otherwise, any references to prior comments are to comments in our May 10, 2024 letter. Amendment No. 2 to Registration Statement on Form S-1 About the Company Clinical Studies, page 69 1. We note your response to comment 16. Please clearly describe the secondary endpoint referenced on page 70. Proclarix patents, page 89 2. We note your response to comment 22 and re-issue in part. Please provide the expected expiration dates of the pending applications referenced in Tables 3, 4, and 5. Ralph Schiess FirstName Onconetix, LastNameRalph Schiess Inc. Comapany June NameOnconetix, Inc. 14, 2024 June 14, Page 2 2024 Page 2 FirstName LastName General 3. We note your response to comment 29 and re-issue. At first use, please define abbreviations throughout your registration statement. For example only, we continue to note BPH on page 1 and DRE on page 69, which do not appear to be defined. Please contact Tara Harkins at 202-551-3639 or Angela Connell at 202-551-3426 if you have questions regarding comments on the financial statements and related matters. Please contact Jimmy McNamara at 202-551-7349 or Jason Drory at 202-551-8342 with any other questions. Sincerely, Division of Corporation Finance Office of Life Sciences cc: Jessica Yuan