December 4, 2019

VIA EDGAR
United States 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-1
File No. 333-234766

Ladies and Gentlemen:

In accordance with Rule 461 under the Securities Act of 1933, as amended, the undersigned respectfully requests that the effective date for the Registration Statement referred to above be accelerated so that it will be declared effective at 4:00 PM EST on December 6, 2019 or as soon thereafter as is practicable.

 
Very truly yours,

REZOLUTE, INC.

By: /s/ Nevan Elam                               
Name:  Nevan Elam
Title:    Chief Executive Officer