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Correspondence 0001213900-23-047065 from ABVC BIOPHARMA, INC. (ABVC) (CIK 0001173313) (ABVC)

ABVC BIOPHARMA, INC. (ABVC) (CIK 0001173313)
Date: June 7, 2023 · CIK: 0001173313 · Accession: 0001213900-23-047065

AI Filing Summary & Sentiment

File numbers found in text: 333-271416

Date
June 7, 2023
Author
/s/ Howard Doong
Form
CORRESP
Company
ABVC BIOPHARMA, INC. (ABVC) (CIK 0001173313)

Letter

ABVC BioPharma, Inc.

44370 Old Warm Springs Blvd.,

Fremont, CA 94538

VIA EDGAR

June 7, 2023

U.S. Securities and Exchange Commission

Division of Corporation Finance

100 F Street, N.E.

Mail Stop 3561

Washington, D.C. 20549

Attn: Mr. Tyler Howes

Re: ABVC BioPharma, Inc.

Amendment to Registration Statement on Form S-1, as amended (File No. 333-271416)

Ladies and Gentlemen:

Pursuant to Rule 461 under the Securities Act of 1933, as amended, ABVC BioPharma Inc., a Nevada corporation (the “Company”), hereby requests that the effective date of the above-referenced registration statement on Form S-1, as amended, be accelerated so that it will become effective at 11:00 a.m. Eastern Time on June 8, 2023 or as soon thereafter as practicable.

Very truly yours,
/s/ Howard Doong

Show Raw Text
CORRESP
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filename1.htm

ABVC BioPharma, Inc.

44370 Old Warm Springs Blvd.,

Fremont, CA 94538

VIA EDGAR

June 7, 2023

U.S. Securities
and Exchange Commission

Division of Corporation Finance

100 F Street, N.E.

Mail Stop 3561

Washington, D.C. 20549

 Attn: Mr. Tyler Howes

    Re:
    ABVC BioPharma, Inc.

    Amendment to Registration Statement on Form S-1, as amended (File No. 333-271416)

Ladies and Gentlemen:

Pursuant
to Rule 461 under the Securities Act of 1933, as amended, ABVC BioPharma Inc., a Nevada corporation (the “Company”),
hereby requests that the effective date of the above-referenced registration statement on Form S-1, as amended, be accelerated so that
it will become effective at 11:00 a.m. Eastern Time on June 8, 2023 or as soon thereafter as practicable.

    Very truly yours,

    /s/ Howard Doong

    Howard Doong

    Chief Executive Officer