CORRESP: A correspondence can be sent as a document with another submission type or can be sent as a separate submission.
Published on October 27, 2020
AKERNA CORP.
1630 Welton Street, Floor 4
Denver, Colorado 80202
October 27, 2020
Via EDGAR
Securities and Exchange Commission
ATTN: Mr. Jeff Kauten
100 F Street, NE
Washington, D.C. 20549
| Re: | Akerna Corp. – Request for Acceleration | |
| Registration Statement on Form S-1/A | ||
| Filed on October 8, 2020, as amended on October 19, 2020 and October 27, 2020 | ||
|
File No. 333-249380 |
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/A (No. 333-249380) to permit said Registration Statement to become effective at 4:00 p.m. Eastern time on October 27, 2020, 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 |