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Correspondence 0001213900-23-051853 from Avalon GloboCare Corp. (ALBT)

Avalon GloboCare Corp.
Date: June 27, 2023 · CIK: 0001630212 · Accession: 0001213900-23-051853

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File numbers found in text: 333-272736

Date
June 27, 2023
Author
Luisa Ingargiola
Form
CORRESP
Company
Avalon GloboCare Corp.

Letter

AVALON GLOBOCARE CORP.

4400 Route 9 South, Suite 3100

Freehold, New Jersey 07728

June 27, 2023

VIA EDGAR

Securities and Exchange Commission

Division of Corporation Finance

100 F Street, N.E.

Washington, D.C. 20549

Re: Avalon GloboCare Corp.

Registration Statement on Form S-3

File No. 333-272736

Request for Acceleration

Ladies and Gentlemen:

Pursuant to Rule 461 promulgated under the Securities Act of 1933, as amended, Avalon GloboCare Corp. (the “Registrant”) hereby requests acceleration of the effective date of its Registration Statement on Form S-3 (File No. 333-272736), so that it may become effective at 4:30 p.m. Eastern time on June 28, 2023, or as soon thereafter as practicable, or at such later time as the Registrant or its counsel may orally request via telephone call to the staff.

Very truly yours,
AVALON GLOBOCARE CORP.

Show Raw Text
CORRESP
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filename1.htm

AVALON GLOBOCARE CORP.

4400 Route 9 South, Suite 3100

Freehold, New Jersey 07728

June 27, 2023

VIA EDGAR

Securities and Exchange Commission

Division of Corporation Finance

100 F Street, N.E.

Washington, D.C. 20549

 Re: Avalon
GloboCare Corp.

Registration Statement on Form S-3

File No. 333-272736

Request for Acceleration

Ladies and Gentlemen:

Pursuant to Rule 461
promulgated under the Securities Act of 1933, as amended, Avalon GloboCare Corp. (the “Registrant”) hereby requests
acceleration of the effective date of its Registration Statement on Form S-3 (File No. 333-272736), so that it may become effective
at 4:30 p.m. Eastern time on June 28, 2023, or as soon thereafter as practicable, or at such later time as the Registrant or its
counsel may orally request via telephone call to the staff.

    Very truly yours,

    AVALON GLOBOCARE CORP.

    By:
    /s/ Luisa Ingargiola

    Name:
    Luisa Ingargiola

    Title:
    Chief Financial Officer

 cc: Steven M. Skolnick, Esq.

Lowenstein Sandler LLP