Correspondence 0001213900-23-038159 from ABVC BIOPHARMA, INC. (ABVC) (CIK 0001173313) (ABVC)
ABVC BIOPHARMA, INC. (ABVC) (CIK 0001173313)
Date: May 10, 2023 · CIK: 0001173313 · Accession: 0001213900-23-038159
AI Filing Summary & Sentiment
File numbers found in text: 333-271416
Referenced dates: May 3, 2023
Letter
Via Edgar Division of Corporation Finance Office of Life Sciences Registration Statement on Form S-1 Filed April 24, 2023 File No. 333-271416
Re: ABVC BioPharma, Inc.
Dear Mr. Howes:
This letter is in response to the letter dated May 3, 2023, from the staff (the “Staff”) of the Securities and Exchange Commission (the “Commission”) addressed to ABVC BioPharma, Inc. (the “Company”, “we”, or “our”). For ease of reference, we have recited the Commission’s comments in this response and numbered them accordingly. An amended registration statement on Form S-1 (the “Amendment No. 1”) is being filed to accompany this letter.
Registration Statement on Form S-1
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.
Response: In response to the Staff’s comment, the Company revised its disclosure on the cover page to accurately disclose that we are registering 8,527,143 shares, which represents the shares underlying the convertible note, warrant and placement agent warrant.
We appreciate the assistance the Staff has provided with its comments. If you have any questions, please do not hesitate to call our counsel, Louis Taubman, Esq., of Hunter Taubman Fischer & Li LLC, at (212) 530-2206.
Very truly yours,
/s/ Howard Doong
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CORRESP
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filename1.htm
May 10, 2023
Via Edgar
Tyler Howes
Division of Corporation Finance
Office of Life Sciences
U.S. Securities and Exchange Commission
Re:
ABVC BioPharma, Inc.
Registration Statement on Form S-1
Filed April 24, 2023
File No. 333-271416
Dear Mr. Howes:
This letter is in response to the letter dated
May 3, 2023, from the staff (the “Staff”) of the Securities and Exchange Commission (the “Commission”) addressed
to ABVC BioPharma, Inc. (the “Company”, “we”, or “our”). For ease of reference, we have recited the
Commission’s comments in this response and numbered them accordingly. An amended registration statement on Form S-1 (the “Amendment
No. 1”) is being filed to accompany this letter.
Registration Statement on Form S-1
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.
Response: In response to the
Staff’s comment, the Company revised its disclosure on the cover page to accurately disclose that we are registering 8,527,143 shares,
which represents the shares underlying the convertible note, warrant and placement agent warrant.
We appreciate the assistance the Staff has provided
with its comments. If you have any questions, please do not hesitate to call our counsel, Louis Taubman, Esq., of Hunter Taubman Fischer
& Li LLC, at (212) 530-2206.
Very truly yours,
/s/ Howard Doong
Name:
Howard Doong
Title:
Chief Executive Officer
Cc: Louis Taubman, Esq.
Hunter Taubman Fischer & Li LLC