CORRESP 1 filename1.htm







December 10, 2018



Securities and Exchange Commission

Division of Corporation Finance

100 F. Street, N.E.

Washington, D.C. 20549




IsoRay, Inc.

Registration Statement on Form S-1

File No. 333-227909



Ladies and Gentlemen:


In accordance with Rule 461 under the Securities Act of 1933, as amended, IsoRay, Inc. respectfully requests that the effective date of the above-referenced Registration Statement be accelerated so that the same will become effective at 9:00 a.m. on December 14, 2018, or as soon thereafter as is practicable.


We request that we be notified of such effectiveness by a telephone call to Stephen R. Boatwright of Gallagher and Kennedy, P.A., at (602) 530-8301. We also respectfully request that a copy of the written order from the Commission verifying the effective time and date of such Registration Statement be emailed to Stephen R. Boatwright at


Should you have any questions, please contact me at (509) 375-1202.


Very truly yours,


/s/ Lori A. Woods


Lori A. Woods

Interim Chief Executive Officer

IsoRay, Inc.