United States securities and exchange commission logo February 1, 2023 Aditya Mohanty Chief Executive Officer BIORA THERAPEUTICS, INC. 4330 La Jolla Village Drive, Suite 300 San Diego, CA 92122 Re: BIORA THERAPEUTICS, INC. Registration Statement on Form S-3 Filed January 27, 2023 File No. 333-269446 Dear Aditya Mohanty: 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 Cindy Polynice at 202-551-8707 with any questions. Sincerely, Division of Corporation Finance Office of Life Sciences cc: Ryan Murr, Esq.