acceleration_request
Scientific Industries, Inc.
80 Orville Drive, Suite 102
Bohemia, NY 11716
August
10, 2021
Securities
and Exchange Commission
100 F
Street, NE
Washington
DC 20549
Re:
Scientific
Industries, Inc. (the “Company”)
Registration
Statement on Form S-1
Filed
August 10, 2021, as amended
File
No. 333-258468
Ladies
and Gentlemen:
Pursuant to Rules 460 and 461 under the Securities
Act of 1933, as amended, Scientific Industries, Inc. (the
“Company”) hereby respectfully requests that the
Securities and Exchange Commission accelerate the effective date of
the above-referenced Registration Statement (the
“Registration
Statement”) to August 11,
2021 at 4:00 p.m. (Eastern) or as soon thereafter as is
practicable.
The
Company also requests the Commission confirm the effective date and
time of the Registration Statement in writing.
Very
truly yours,
SCIENTIFIC
INDUSTRIES, INC.
/s/
Helena Santos
Helena
Santos, Chief Executive Officer
Cc:
John F.F. Watkins, Esq.
Reitler
Kailas & Rosenblatt LLP