United States securities and exchange commission logo June 8, 2021 Antonio Migliarese Chief Financial Officer CytoDyn Inc. 1111 Main Street, Suite 660 Vancouver, Washington 98660 Re: CytoDyn Inc. Form 10-K for the Fiscal Year ended May 31, 2020 File No. 000-49908 Dear Mr. Migliarese: We have completed our review of your filing. 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. Sincerely, Division of Corporation Finance Office of Life Sciences