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CORRESP Filing

Annovis Bio, Inc.
Date: Sept. 19, 2025 · CIK: 0001477845 · Accession: 0001104659-25-091784

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File numbers found in text: 001-39202

Referenced dates: September 4, 2025

Date
September 19, 2025
Author
Maria Maccecchini
Form
CORRESP
Company
Annovis Bio, Inc.

Letter

Via EDGAR Ms. Jenn Do and Ms. Vanessa Robertson U.S. Securities & Exchange Commission Division of Corporation Finance Office of Life Sciences 100 F Street, NE Washington, D.C. 20549

Re: Annovis Bio, Inc. Form 10-K for the fiscal year ended December 31, 2024 Filed March 21, 2025 File No. 001-39202

Dear Ms. Do and Ms. Robertson:

Annovis Bio, Inc. (the "Company") is in receipt of the Staff's letter dated September 4, 2025 (the "Staff's Letter") regarding the Company's Annual Report on Form 10-K (the "Form 10-K"). Based on my telephone conversation with Ms. Do on September 15, 2025, the Staff requested, and the Company hereby agrees that, in future filings, it will provide narrative disclosure, on a going-forward basis only (no prior period comparison) regarding the breakdown of research and development expenses between the Alzheimer's study and the Parkinson's study. In addition, the filings will continue to show the breakdown as reported in previous filings, Exhibit A.

Please contact me at (610) 880-8485 or by email at maccecchini@annovisbio.com if you have any additional questions.

Sincerely,
Maria Maccecchini

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CORRESP
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 Via EDGAR

 September 19, 2025

 Ms. Jenn Do and Ms. Vanessa Robertson
U.S. Securities & Exchange Commission

 Division of Corporation Finance

 Office of Life Sciences
100 F Street, NE
Washington, D.C. 20549

 Re: Annovis Bio, Inc.
Form 10-K for the fiscal year ended December 31, 2024
Filed March 21, 2025
File No. 001-39202

 Dear Ms. Do and Ms. Robertson:

 Annovis Bio, Inc. (the "Company") is in receipt of
the Staff's letter dated September 4, 2025 (the "Staff's Letter") regarding the Company's Annual Report
on Form 10-K (the "Form 10-K"). Based on my telephone conversation with Ms. Do on September 15, 2025,
the Staff requested, and the Company hereby agrees that, in future filings, it will provide narrative disclosure, on a going-forward basis
only (no prior period comparison) regarding the breakdown of research and development expenses between the Alzheimer's study and
the Parkinson's study. In addition, the filings will continue to show the breakdown as reported in previous filings, Exhibit A.

 Please contact me at (610) 880-8485 or by email at maccecchini@annovisbio.com
if you have any additional questions.

 Sincerely,

 Maria Maccecchini

 President and Chief Executive Officer

 EXHIBIT A

 Table from Annovis Bio 2024 10-K

 Year Ended

 December 31,

 2024
 2023
 Change

 (in thousands)

 Operating expenses:

 Research and development
 $ 19,995
 $ 38,791
 $ (18,796 )

 General and administrative
 6,699
 6,244
 455

 Total operating expenses
 26,694
 45,035
 (18,341 )

 Other income (expense):

 Interest income
 332
 668
 (336 )

 Other financing costs
 (1,853 )
 -
 (1,853 )

 Change in fair value of warrants
 3,626
 (11,837 )
 15,463

 Other income (expense), net
 2,105
 (11,169 )
 13,274

 Net loss
 $ 24,589
 $ 56,204
 $ (31,615 )

 2