RTNXF Renalytix PLC (PK)

October 2, 2023

VIA EDGAR

Securities and Exchange Commission

Division of Corporation Finance

100 F Street, N.E.

Washington, DC 20549

Registration Statement on Form S-3; File No. 333-274733

Dear Sir or Madam:

Renalytix plc (the “Registrant”) hereby withdraws its request, dated September 29, 2023, that the effective date of the above-referenced Registration Statement on Form S-3 (the “Registration Statement”) be accelerated to September 29, 2023, at 4:00 p.m. Eastern Time. The Registrant intends to submit a revised acceleration request for the Registration Statement at a later date.

Please contact Katie Kazem of Cooley LLP at (703) 456 8043, counsel to the Company, if there are any questions regarding this matter.