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                          December 14, 2022

       Jerel Banks, M.D.
       Chief Executive Officer
       Benitec Biopharma Inc.
       3940 Trust Way
       Hayward, California 94545

                                                        Re: Benitec Biopharma
Inc.
                                                            Registration
Statement on Form S-1
                                                            Filed December 13,
2022
                                                            File No. 333-268763

       Dear Jerel Banks:

              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 Tyler
Howes at 202-551-3370 with any questions.




                          Sincerely,


                          Division of Corporation Finance

                          Office of Life Sciences
       cc:                                              Louis Rambo, Esq.