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CORRESP Filing

Annovis Bio, Inc.
Date: Sept. 29, 2025 · CIK: 0001477845 · Accession: 0001104659-25-094016

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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 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"). In the letter the Staff requested that the Company provide a breakdown of the Alzheimer's and Parkinson's studies. Our 2024 10-K states that the company "tracks and records information regarding external research and development expenses for each study or trial that we conduct." This is an inaccurate statement as it pertains to the breakout of Alzheimer's and Parkinson's studies and was meant to say that we are tracking clinical as well as manufacturing, pre-clinical, and research expenses.

The Company hereby agrees that, beginning with the 3rd quarter of 2025, we will track Alzheimer 's and Parkinson's expenses separately. We 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. We will provide comparative analysis of the clinical study expenses when the information becomes available.

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"). In the letter the Staff requested that the Company provide a breakdown of the Alzheimer's
and Parkinson's studies. Our 2024 10-K states that the company "tracks and records information regarding external research and development
expenses for each study or trial that we conduct." This is an inaccurate statement as it pertains to the breakout of Alzheimer's
and Parkinson's studies and was meant to say that we are tracking clinical as well as manufacturing, pre-clinical, and research expenses.

 The Company hereby agrees that, beginning with the 3rd quarter of 2025,
we will track Alzheimer 's and Parkinson's expenses separately. We 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. We will provide comparative
analysis of the clinical study expenses when the information becomes available.

 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

 R&D Expenses for the quarters ended

 1/1/2024 - 12/31/2024
 1/1/2024- 3/31/2025
 4/1/2025- 6/30/2025
 1/1/2025- 6/30/2025

 Clinical (AD & PD)
 16,238,273
 4,072,968
 4,249,437
 8,322,405

 CMC
 2,589,833
 713,132
 681,885
 1,395,017

 Preclinical
 1,167,341
 225,416
 230,600
 456,016

 19,995,447
 5,011,517
 5,161,921
 10,173,438

 2