TEXT-EXTRACT 2 filename2.txt April 6, 2026 Cary Vance Interim Chief Executive Officer AVITA Medical, Inc. 28159 Avenue Stanford Suite 220 Valencia, CA 91355 Re: AVITA Medical, Inc. Registration Statement on Form S-3 Filed March 31, 2026 File No. 333-294790 Dear Cary Vance: This is to advise you that we have not reviewed and will not review your registration statement. Please refer to Rules 460 and 461 regarding requests for acceleration. We remind you that the company and its management are responsible for the accuracy and adequacy of their disclosures, notwithstanding any review, comments, action or absence of action by the staff. Please contact Nicholas O'Leary at 202-551-4451 with any questions. Sincerely, Division of Corporation Finance Office of Industrial Applications and Services cc: Coleman Wombwell, Esq.