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Correspondence 0001641172-25-003458 from Scienture Holdings, Inc. (SCNX)

Scienture Holdings, Inc.
Date: April 9, 2025 · CIK: 0001382574 · Accession: 0001641172-25-003458

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File numbers found in text: 333-286399

Date
April 9, 2025
Author
Chief
Form
CORRESP
Company
Scienture Holdings, Inc.

Letter

Benjamin Rd, Suite 708

Tampa, Florida 33634

April 9, 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. 333-286399

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 4:00 p.m. Eastern Time on April 11, 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

 April
9, 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. 333-286399

 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 4:00 p.m. Eastern Time on April 11, 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.