SEC Comment Letter 0000000000-26-003764 to Avalon GloboCare Corp. (ALBT)
Avalon GloboCare Corp.
Date: April 14, 2026 · CIK: 0001630212 · Accession: 0000000000-26-003764
AI Filing Summary & Sentiment
Reasoning
File numbers found in text: 333-294936
Letter
Re: Avalon GloboCare Corp. Registration Statement on Form S-1 Filed April 8, 2026 File No. 333-294936 Dear Luisa Ingargiola:
April 14, 2026
Luisa Ingargiola Chief Financial Officer Avalon GloboCare Corp. 4400 Route 9 South, Suite 3100 Freehold, NJ 07728
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 Jan Woo at 202-551-3453 with any questions.
Sincerely,
Division of
Corporation Finance
Office of Technology
cc: Gregory Carney, Esq.
Show Raw Text
<DOCUMENT> <TYPE>TEXT-EXTRACT <SEQUENCE>2 <FILENAME>filename2.txt <TEXT> April 14, 2026 Luisa Ingargiola Chief Financial Officer Avalon GloboCare Corp. 4400 Route 9 South, Suite 3100 Freehold, NJ 07728 Re: Avalon GloboCare Corp. Registration Statement on Form S-1 Filed April 8, 2026 File No. 333-294936 Dear Luisa Ingargiola: 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 Jan Woo at 202-551-3453 with any questions. Sincerely, Division of Corporation Finance Office of Technology cc: Gregory Carney, Esq. </TEXT> </DOCUMENT>