SEC Comment Letter 0000000000-24-007242 to ABVC BIOPHARMA, INC. (ABVC) (CIK 0001173313) (ABVC)
ABVC BIOPHARMA, INC. (ABVC) (CIK 0001173313)
Date: June 26, 2024 · CIK: 0001173313 · Accession: 0000000000-24-007242
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File numbers found in text: 333-280411
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United States securities and exchange commission logo
June 26, 2024
Uttam Patil
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 June 21, 2024
File No. 333-280411
Dear Uttam Patil:
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 Jason Drory at 202-551-8342 with any questions.
Sincerely,
Division of Corporation Finance
Office of Life Sciences
cc: Louis Taubman