TEXT-EXTRACT 2 filename2.txt United States securities and exchange commission logo September 24, 2020 Bob Beechey Chief Financial Officer Aspira Women's Health Inc. 12117 Bee Caves Road, Building Three, Suite 100 Austin, Texas 78738 Re: Aspira Women's Health Inc. Registration Statement on Form S-3 Filed September 18, 2020 File No. 333-248920 Dear Mr. Beechey: 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 James Young at 202-551-4679 with any questions. Sincerely, Division of Corporation Finance Office of Life Sciences cc: Beth Berg