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SEC Comment Letter for Avalon GloboCare Corp. (ALBT) (CIK 0001630212) (CHGA) — May 3, 2018

Avalon GloboCare Corp. (ALBT) (CIK 0001630212)
Date: May 3, 2018 · CIK: 0001630212 · Accession: 0000000000-18-013768

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Reasoning

File numbers found in text: 333-224343

Date
April 19, 2018
Author
/s/ Sonia Gupta Barros
Form
UPLOAD
Company
Avalon GloboCare Corp. (ALBT) (CIK 0001630212)

Letter

Mail Stop 3233 May 3 , 2018 Via E -Mail David Jin Chief Executive Officer Avalon GloboCare Corp. 4400 Route 9 South, Suite 3100 Freehold, New Jersey 07728

Re: Avalon GloboCare Corp. Registration Statement on Form S-1 Filed April 19, 2018 File No. 333-224343

Dear Mr. Jin:

This is to advise you that we have not reviewed and will not review your registration statement .

Please refer to Rules 460 and 461 regarding requests for acceleration. 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.

Please contact Kasey Robinson, Staff Attorney, at (202) 551 -5880 with any questions.

Sincerely,
/s/ Sonia Gupta Barros

Show Raw Text
Mail Stop 3233
May 3 , 2018

Via E -Mail
David Jin
Chief Executive Officer
Avalon GloboCare Corp.
4400 Route 9 South, Suite 3100
Freehold, New Jersey 07728

Re: Avalon GloboCare  Corp.
  Registration Statement on Form S-1
Filed  April 19, 2018
  File No.  333-224343

Dear Mr. Jin:

This is to advise you that we have not  reviewed and will not review your registration
statement .

Please refer to Rules 460 and 461 regarding requests for acceleration.  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.

Please  contact Kasey Robinson, Staff Attorney,  at (202) 551 -5880 with any questions.

Sincerely,

 /s/ Sonia Gupta Barros

Sonia Gupta Barros
Assistant Director
Office of Real Estate and
Commodities

cc: Thomas S. Levato
Goodwin Procter LLP