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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File numbers found in text: 333-224343
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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