# EDGAR Filing Document

**Accession Number:** 0001385818
**File Stem:** 0001437749-25-019196
**Filing Date:** 2025-6
**Character Count:** 2368
**Document Hash:** 5cc6963575f7cf1321d76698b83c5151
**Contains OCR:** False
**Source Format:** 

## Filing Content

## Filing Summary
**0001437749-25-019196.hdr.sgml**: 20250707

**ACCESSION NUMBER**: 0001437749-25-019196

**CONFORMED SUBMISSION TYPE**: CORRESP

**PUBLIC DOCUMENT COUNT**: 2

**FILED AS OF DATE**: 20250602

**FILER**: 

**COMPANY DATA:**
- **COMPANY CONFORMED NAME:** AYTU BIOPHARMA, INC
- **CENTRAL INDEX KEY:** 0001385818
- **STANDARD INDUSTRIAL CLASSIFICATION:** PHARMACEUTICAL PREPARATIONS [2834]
- **ORGANIZATION NAME:** 03 Life Sciences
- **EIN:** 470883144
- **STATE OF INCORPORATION:** DE
- **FISCAL YEAR END:** 0630

**FILING VALUES:**
- **FORM TYPE:** CORRESP

**BUSINESS ADDRESS:**
- **STREET 1:** 7900 E. UNION AVENUE
- **STREET 2:** SUITE 920
- **CITY:** DENVER
- **STATE:** CO
- **ZIP:** 80237
- **BUSINESS PHONE:** (720) 437-6580

**MAIL ADDRESS:**
- **STREET 1:** 7900 E. UNION AVENUE
- **STREET 2:** SUITE 920
- **CITY:** DENVER
- **STATE:** CO
- **ZIP:** 80237

**FORMER COMPANY:**
- **FORMER CONFORMED NAME:** AYTU BIOSCIENCE, INC
- **DATE OF NAME CHANGE:** 20150609

**FORMER COMPANY:**
- **FORMER CONFORMED NAME:** AYTU BIOSCIENCE, INC.
- **DATE OF NAME CHANGE:** 20150609

**FORMER COMPANY:**
- **FORMER CONFORMED NAME:** Rosewind CORP
- **DATE OF NAME CHANGE:** 20070110

![logo.jpg](logo.jpg)

**AYTU BIOPHARMA, INC.**

**7900 East Union Avenue, Suite 920**<br> **Denver, Colorado 80237**<br> **(720) 437-6580**

June 2, 2025

**VIA EDGAR**

United States

Securities and Exchange Commission

Division of Corporate Finance

100 F Street, N.E.

Washington, D.C. 20549

Re: <u>Aytu BioPharma, Inc.</u><u>—</u><u>Registration Statement on Form S-1 (File No. 333-287728</u><u>)</u>

Ladies and Gentlemen:

In accordance with Rule 461 under the Securities Act of 1933, as amended, we hereby request acceleration of the effective date of the Registration Statement on Form S-1 (File No. 333-287728) (the "Registration Statement") of Aytu BioPharma, Inc. (the "Company"). We respectfully request that the Registration Statement be declared effective as of 5:00 p.m., Eastern Time, on June 4, 2025, or as soon as practicable thereafter. Once the Registration Statement has been declared effective, please orally confirm that event with our counsel, Dorsey & Whitney LLP, by calling Josh Erekson at (801) 933-4083.

Very truly yours,

AYTU BIOPHARMA, INC.

<u>/s/ Joshua R. Disbrow</u><u> </u>

Name: Joshua R. Disbrow

Title: Chief Executive Officer