SEC Comment Letter for Advanced Biomedical Technologies Inc. (CIK 0001385799) — May 20, 2020
Advanced Biomedical Technologies Inc. (CIK 0001385799)
Date: May 20, 2020 · CIK: 0001385799 · Accession: 0000000000-20-004482
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File numbers found in text: 000-53051
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United States securities and exchange commission logo
May 19, 2020
Kai Gui
Chief Financial Officer
Advanced Biomedical Technologies, Inc.
350 Fifth Ave, 59th Floor
New York, NY 10118
Re:Advanced Biomedical Technologies, Inc.
Form 10-K for the Fiscal Year Ended October 31, 2019
Filed March 20, 2020
File No. 000-53051
Dear Mr. Gui:
We have completed our review of your filings. We remind you that the company and its
management are responsible for the accuracy and adequacy of their disclosures, notwithstanding
any review, comments, action or absence of action by the staff.
Sincerely,
Division of Corporation Finance
Office of Life Sciences