Form: CORRESP

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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