Company: COOT
Filing Date: 2025-03-12
Form Type: CORRESP
Source: 0001493152-25-010033
Chunk: 0

Company: Australian Oilseeds Holdings Ltd
Filing Date: 2025-03-12
Form: CORRESP
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<div align='center'>Australian Oilseeds Holdings Limited

126-142 Cowcumbla Street, Cootamundra

Site 2: 52 Fuller Drive Cootamundra

PO Box 263 Cootamundra, Australia 2590</div>

VIA EDGAR

March 12, 2025

U.S. Securities & Exchange Commission

Division of Corporation Finance

Office of Manufacturing

100 F Street, NE

Washington, D.C. 20549

Attn: Andrew Blume

Re: Australian Oilseeds Holding Limited

Form 10-K for the Fiscal Year Ended June 30, 2024

File No. 001-41986

Ladies and Gentleman:

Australian Oilseeds Holding Limited (the “ Company,” “ we,” “ our” or “ us”) hereby transmits the Company’s response to the comment letter received from the staff (the “ Staff”) of the U.S. Securities and Exchange Commission (the “ Commission”), on February 6, 2025, regarding Form 10-K for the Fiscal Year Ended June 30, 2024 submitted to the Commission on December 3, 2024, as amended on Form 10-K/A submitted to the Commission on December 6, 2025. Concurrently with this response, the Company has submitted Amendment No. 2 on Form 10-K/A pursuant to the Staff’s comment (the “ Form 10-K/A”).

For the Staff’s convenience, we have repeated below the Staff’s comments in bold and have followed each comment with the Company’s response. Capitalized terms used but not defined in this letter have the meanings as defined in the Form 10-K/A.

Form 10-K for the Fiscal Year Ended June 30, 2024

Item 9A. Controls and Procedures, page 52

1. Please amend your filing to disclose management’s conclusions regarding the effectiveness of your disclosure controls and procedures. See Item 307 of Regulation S-K.

Response:We acknowledge the Staff’s comment and advise the Staff that the Company mistakenly believed that it was not required to provide a disclosure under Item 9A. Controls and Procedures of its original filing on Form 10-K for the fiscal year ended June 30, 2024 due to a transition period established by rules of the Commission for newly public companies .In response to the Staff’s comment, the Company amended and refiled its Form 10-K/A for the fiscal year ended June 30,