SEC Comment Letter 0000000000-24-000807 to ABVC BIOPHARMA, INC. (ABVC) (CIK 0001173313) (ABVC)
ABVC BIOPHARMA, INC. (ABVC) (CIK 0001173313)
Date: Jan. 22, 2024 · CIK: 0001173313 · Accession: 0000000000-24-000807
AI Filing Summary & Sentiment
File numbers found in text: 333-276500
Letter
United States securities and exchange commission logo January 22, 2024 Uttam Patil, Ph.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 January 12, 2024 File No. 333-276500 Dear Uttam Patil: We have conducted a limited review of your registration statement and have the following comments. Please respond to this letter by amending your registration statement and providing the requested information. If you do not believe a 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 letter, we may have additional comments. Registration Statement on Form S-1 filed January 12, 2024 Executive Compensation, page 80 1.Please revise your registration statement to include the executive compensation disclosures required for the fiscal year ended December 31, 2023. Refer to Item 402(n)(1) of Regulation S-K and Question 117.05 of the Regulation S-K Compliance and Disclosure Interpretations. Selling Stockholders, page 91 2.Please update the selling stockholder table to reflect all of the shares being registered pursuant to this registration statement on behalf of the selling stockholders. In this regard, the number in the table appears to exclude the 1,000,000 shares of common stock underlying the 2nd Lind Warrant.
FirstName LastNameUttam Patil, Ph.D. Comapany NameABVC BioPharma, Inc. January 22, 2024 Page 2 FirstName LastName Uttam Patil, Ph.D. ABVC BioPharma, Inc. January 22, 2024 Page 2 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. 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 Jessica Dickerson at 202-551-8013 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
January 22, 2024
Uttam Patil, Ph.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 January 12, 2024
File No. 333-276500
Dear Uttam Patil:
We have conducted a limited review of your registration statement and have the
following comments.
Please respond to this letter by amending your registration statement and providing the
requested information. If you do not believe a 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 letter, we may have additional comments.
Registration Statement on Form S-1 filed January 12, 2024
Executive Compensation, page 80
1.Please revise your registration statement to include the executive compensation
disclosures required for the fiscal year ended December 31, 2023. Refer to Item 402(n)(1)
of Regulation S-K and Question 117.05 of the Regulation S-K Compliance and Disclosure
Interpretations.
Selling Stockholders, page 91
2.Please update the selling stockholder table to reflect all of the shares being registered
pursuant to this registration statement on behalf of the selling stockholders. In this regard,
the number in the table appears to exclude the 1,000,000 shares of common stock
underlying the 2nd Lind Warrant.
FirstName LastNameUttam Patil, Ph.D.
Comapany NameABVC BioPharma, Inc.
January 22, 2024 Page 2
FirstName LastName
Uttam Patil, Ph.D.
ABVC BioPharma, Inc.
January 22, 2024
Page 2
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.
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 Jessica Dickerson at 202-551-8013 or Alan Campbell at 202-551-4224
with any questions.
Sincerely,
Division of Corporation Finance
Office of Life Sciences
cc: Louis Taubman, Esq.