SEC Comment Letter 0000000000-23-004591 to ABVC BIOPHARMA, INC. (ABVC) (CIK 0001173313) (ABVC)
ABVC BIOPHARMA, INC. (ABVC) (CIK 0001173313)
Date: May 3, 2023 · CIK: 0001173313 · Accession: 0000000000-23-004591
AI Filing Summary & Sentiment
File numbers found in text: 333-271416
Letter
United States securities and exchange commission logo May 3, 2023 Howard Doong, M.D. Chief Executive Officer ABVC BioPharma, Inc. 44370 Old Warm Springs Blvd. Fremont, CA 94538 Re:ABVC BioPharma, Inc. Registration Statement on Form S-1 Filed April 24, 2023 File No. 333-271416 Dear Howard Doong: We have limited our review of your registration statement to those issues we have addressed in our comment. In our comment, we may ask you to provide us with information so we may better understand your disclosure. Please respond to this letter by amending your registration statement and providing the requested information. If you do not believe our comment applies to your facts and circumstances or do not believe an amendment is appropriate, please tell us why in your response. After reviewing any amendment to your registration statement and the information you provide in response to this comment, we may have additional comments. Registration Statement on Form S-1 filed April 24, 2023 Cover Page 1.We note that you intend to register "up to $3,175,000 shares" of common stock issuable upon conversion of a secured, convertible note at an initial conversion price of $1.05 per share. Please revise to disclose the number of shares being registered, rather than a dollar figure. 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.
FirstName LastNameHoward Doong, M.D. Comapany NameABVC BioPharma, Inc. May 3, 2023 Page 2 FirstName LastName Howard Doong, M.D. ABVC BioPharma, Inc. May 3, 2023 Page 2 Refer to Rules 460 and 461 regarding requests for acceleration. Please allow adequate time for us to review any amendment prior to the requested effective date of the registration statement. Please contact Tyler Howes at 202-551-3370 or Alan Campbell at 202-551-4224 with any questions. Sincerely, Division of Corporation Finance Office of Life Sciences cc: Louis Taubman, Esq.
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United States securities and exchange commission logo
May 3, 2023
Howard Doong, M.D.
Chief Executive Officer
ABVC BioPharma, Inc.
44370 Old Warm Springs Blvd.
Fremont, CA 94538
Re:ABVC BioPharma, Inc.
Registration Statement on Form S-1
Filed April 24, 2023
File No. 333-271416
Dear Howard Doong:
We have limited our review of your registration statement to those issues we have
addressed in our comment. In our comment, we may ask you to provide us with information so
we may better understand your disclosure.
Please respond to this letter by amending your registration statement and providing the
requested information. If you do not believe our comment applies to your facts and
circumstances or do not believe an amendment is appropriate, please tell us why in your
response.
After reviewing any amendment to your registration statement and the information you
provide in response to this comment, we may have additional comments.
Registration Statement on Form S-1 filed April 24, 2023
Cover Page
1.We note that you intend to register "up to $3,175,000 shares" of common stock issuable
upon conversion of a secured, convertible note at an initial conversion price of $1.05 per
share. Please revise to disclose the number of shares being registered, rather than a dollar
figure.
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.
FirstName LastNameHoward Doong, M.D.
Comapany NameABVC BioPharma, Inc.
May 3, 2023 Page 2
FirstName LastName
Howard Doong, M.D.
ABVC BioPharma, Inc.
May 3, 2023
Page 2
Refer to Rules 460 and 461 regarding requests for acceleration. Please allow adequate
time for us to review any amendment prior to the requested effective date of the registration
statement.
Please contact Tyler Howes at 202-551-3370 or Alan Campbell at 202-551-4224 with
any questions.
Sincerely,
Division of Corporation Finance
Office of Life Sciences
cc: Louis Taubman, Esq.