Correspondence 0001213900-24-012140 from ABVC BIOPHARMA, INC. (ABVC) (CIK 0001173313) (ABVC)
ABVC BIOPHARMA, INC. (ABVC) (CIK 0001173313)
Date: Feb. 9, 2024 · CIK: 0001173313 · Accession: 0001213900-24-012140
AI Filing Summary & Sentiment
File numbers found in text: 333-276500
Referenced dates: January 22, 2024
Letter
Via Edgar Division of Corporation Finance Office of Life Sciences Registration Statement on Form S-1 Filed January 12, 2024 File No. 333-276500
Re: ABVC BioPharma, Inc.
Dear Mr. Campbell:
This letter is in response to the letter dated January 22, 2024, 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 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.
Response: In response to the Staff’s comment, we have revised the registration statement to include the executive compensation disclosures required for the fiscal year ended December 31, 2023.
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.
Response: In response to the Staff’s comment, we have updated the selling stockholder table to reflect all of the shares being registered pursuant to this registration statement on behalf of the selling stockholders.
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/ Uttam Patil
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CORRESP
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filename1.htm
February 9, 2024
Via Edgar
Alan Campbell
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 January 12, 2024
File No. 333-276500
Dear Mr. Campbell:
This letter is in response to the letter dated
January 22, 2024, 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 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.
Response: In response to the
Staff’s comment, we have revised the registration statement to include the executive compensation disclosures required for the fiscal
year ended December 31, 2023.
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.
Response: In response to the
Staff’s comment, we have updated the selling stockholder table to reflect all of the shares being registered pursuant to this registration
statement on behalf of the selling stockholders.
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/ Uttam Patil
Name:
Uttam Patil
Title:
Chief Executive Officer
Cc: Louis Taubman, Esq.
Hunter Taubman Fischer & Li LLC