United States securities and exchange commission logo June 23, 2022 Jessica Billingsley Chief Executive Officer Akerna Corp. 1550 Larimer Street #246 Denver, Colorado 80202 Re: Akerna Corp. Registration Statement on Form S-1 Filed June 15, 2022 File No. 333-265641 Dear Ms. Billingsley: This is to advise you that we have not reviewed and will not review your registration statement. Please refer to Rules 460 and 461 regarding requests for acceleration. 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. Please contact Austin Pattan, Staff Attorney, at (202) 551-6756 or Jan Woo, Legal Branch Chief, at (202) 551-3453 with any questions. Sincerely, Division of Corporation Finance Office of Technology cc: Jason K. Brenkert