Akerna Corp.
1601 Arapahoe St.
Denver, Colorado 80202
November 5, 2019
VIA EDGAR
United States Securities and Exchange Commission
Division of Corporation Finance
100 F Street, N.E.
Washington, DC 20549
Attn: Edwin Kim and Jan Woo
| Re: | Akerna Corp. | |
| Registration Statement on Form S-3 (File No. 333-232694) | ||
| Acceleration Request |
Dear Mr. Kim and Ms. Woo:
Pursuant to Rule 461 of the rules and regulations promulgated under the under the Securities Act of 1933, as amended, Akerna Corp. hereby requests acceleration of effectiveness of the above-referenced Registration Statement so that it will become effective at 5:00 p.m. Eastern Standard Time on November 6, 2019, or as soon as practicable thereafter.
| Very truly yours, | ||
| /s/ Jessica Billingsley | ||
| Name: Jessica Billingsley | ||
| Title: Chief Executive Officer |