AKERNA CORP.

1550 Larimer Street #246

Denver, Colorado 80202

 

January 22, 2021

 

Via EDGAR

 

Securities and Exchange Commission

ATTN: Mitchell Austin

100 F Street, NE
Washington, D.C. 20549

 

  Re: Akerna Corp. – Request for Acceleration
    Registration Statement on Form S-1
    Filed on January 15, 2021
    File No. 333-252178

 

Ladies and Gentlemen:

 

On behalf of Akerna Corp., we hereby respectfully request that the Commission accelerate the effectiveness of the above-referenced Registration Statement on Form S-1 (No. 333-252178) to permit said Registration Statement to become effective at 4:00 p.m. Eastern Standard Time on January 25, 2021, or as soon thereafter as practicable.

 

Please contact the undersigned with any questions with respect to this request.

 

    Very truly yours,
     
    Akerna Corp.
     
    /s/ John Fowle
    John Fowle
   

Chief Financial Officer