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Published on December 29, 2020

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 | ||