AKERNA CORP.
1550 Larimer Street #246
Denver, Colorado 80202
October 25, 2021
Via EDGAR
Securities and Exchange Commission
ATTN: Anna Abramson
100 F Street, NE
Washington, D.C. 20549
| Re: | Akerna Corp. – Request for Acceleration | |
| Registration Statement on Form S-3 | ||
| Filed on October 20, 2021 | ||
| File No. 333-260388 |
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-3 (No. 333-260388) to permit said Registration Statement to become effective at 4:00 p.m. Eastern Standard Time on October 26, 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 |