CytoDyn Inc.
1111 Main Street, Suite 660
Vancouver, Washington 98660
February 13, 2019
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. 333-228991
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 Thursday, February 14, 2019, or as soon thereafter as practicable.
Please notify James OGrady of Lowenstein Sandler LLP, counsel to the Company, at (646) 414-6849 or jogrady@lowenstein.com, 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 |