United States securities and exchange commission logo

                          December 26, 2023

       Clarke Neumann, Esq.
       General Counsel
       Biora Therapeutics, Inc.
       4330 La Jolla Village Drive, Suite 300
       San Diego, CA 92122

                                                        Re: Biora Therapeutics,
Statement on Form S-3
                                                            Filed December 22,
                                                            File No. 333-276260

       Dear Clarke Neumann:

              This is to advise you that we have not reviewed and will not
review your registration

               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 Tim
Buchmiller at 202-551-3635 with any questions.


                          Division of Corporation Finance

                          Office of Life Sciences
       cc:                                              Stewart L. McDowell,