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Correspondence 0001493152-25-006078 from Scienture Holdings, Inc. (SCNX)

Scienture Holdings, Inc.
Date: Feb. 12, 2025 · CIK: 0001382574 · Accession: 0001493152-25-006078

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File numbers found in text: 333-283591

Date
Feb. 12, 2025
Author
Chief
Form
CORRESP
Company
Scienture Holdings, Inc.

Letter

Benjamin Rd, Suite 708

Tampa, Florida 33634

February 12, 2025

VIA EDGAR

U.S. Securities and Exchange Commission

Division of Corporation Finance

Office of Life Sciences

F Street, N.E.

Washington, D.C. 20549

Re: Scienture Holdings, Inc.

Registration Statement on Form S-1

File No. 333-283591

Ladies and Gentleman:

Pursuant to Rule 461 under the Securities Act of 1933, as amended, the undersigned registrant hereby requests that the effectiveness of the above-captioned Registration Statement on Form S-1 be accelerated so that the same will become effective at 5:00 p.m. Eastern Time on February 14, 2025, or as soon thereafter as practicable.

We understand that the staff of the Securities and Exchange Commission will consider this request as confirmation by Scienture Holdings, Inc. that it is aware of its responsibilities under the federal securities laws as they relate to the issuance of the securities covered by the Registration Statement.

Very truly yours,
SCIENTURE HOLDINGS, INC.

Show Raw Text
CORRESP
1
filename1.htm

6308
Benjamin Rd, Suite 708

Tampa,
Florida 33634

February
12, 2025

VIA
EDGAR

U.S.
Securities and Exchange Commission

Division
of Corporation Finance

Office
of Life Sciences

100
F Street, N.E.

Washington,
D.C. 20549

    Re:
    Scienture
    Holdings, Inc.

    Registration
    Statement on Form S-1

    File
    No. 333-283591

Ladies
and Gentleman:

Pursuant
to Rule 461 under the Securities Act of 1933, as amended, the undersigned registrant hereby requests that the effectiveness of the above-captioned
Registration Statement on Form S-1 be accelerated so that the same will become effective at 5:00 p.m. Eastern Time on February 14, 2025,
or as soon thereafter as practicable.

We
understand that the staff of the Securities and Exchange Commission will consider this request as confirmation by Scienture Holdings,
Inc. that it is aware of its responsibilities under the federal securities laws as they relate to the issuance of the securities covered
by the Registration Statement.

    Very truly yours,

    SCIENTURE HOLDINGS, INC.

    By:

    /s/
    Surendra Ajjarapu

    Name:

    Surendra
    Ajjarapu

    Title:

    Chief
    Executive Officer

    cc:
    Kate
    Bechen, Esq.

    Louis
    D. Kern, Esq.