CytoDyn Inc.
1111 Main Street, Suite 660
Vancouver, Washington 98660
March 21, 2018
VIA EDGAR SUBMISSION
United States Securities and Exchange Commission
Division of Corporation Finance
100 F Street, NE
Washington, DC 20549
| Re: | REQUEST FOR ACCELERATION OF EFFECTIVENESS |
CytoDyn Inc.
Registration Statement on Form S-3
File No. 333-223563
Ladies and Gentlemen:
CytoDyn Inc. (the Company) hereby respectfully requests the acceleration of the effectiveness of the above-referenced Registration Statement (the Registration Statement) so that the Registration Statement will become effective at 9:00 a.m. (Eastern time) on Friday, March 23, 2018, or as soon thereafter as practicable.
Please provide a copy of the Commissions order declaring the Registration Statement effective to Steven M. Skolnick of Lowenstein Sandler LLP, counsel to the Company, at (646) 414-6947, as soon as the Registration Statement has been declared effective.
| Very truly yours, |
| CytoDyn Inc. |
| /s/ Michael D. Mulholland |
| Michael D. Mulholland |
| Chief Financial Officer |