United States securities and exchange commission logo

                          January 25, 2021

       David Frank
       Chief Financial Officer
       AquaBounty Technologies, Inc.
       Two Mill & Main Place, Suite 395
       Maynard, Massachusetts 01754

                                                        Re: AquaBounty
Technologies, Inc.
Statement on Form S-3
                                                            Filed January 20,
                                                            File No. 333-252264

       Dear Mr. Frank:

              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 Kasey
Robinson at (202) 551-5880 with any questions.


                          Division of Corporation Finance

                          Office of Life Sciences
       cc:                                              Michael Minahan