December 29, 2020

 

VIA EDGAR

Securities and Exchange Commission

Division of Corporation Finance

100 F. Street, N.E.

Washington, D.C. 20549

 

Re:Rezolute, Inc. (the "Company")

Registration Statement on Form S-3

File No. 333-251498

 

Ladies and Gentlemen:

 

In accordance with Rule 461 under the Securities Act of 1933, as amended, the undersigned respectfully requests that the effective date of the above-referenced Registration Statement be accelerated so that the same will become effective at 4:00 PM on January 6, 2021, or as soon thereafter as is practicable.

 

  Very truly yours,
   
  REZOLUTE, INC.
   
   
  By: /s/ Nevan Elam
  Name:  Nevan Elam
  Title:    Chief Executive Officer