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SEC Company Response from Avalon GloboCare Corp. (ALBT) (CIK 0001630212) (CHGA) — Aug 8, 2018

Avalon GloboCare Corp. (ALBT) (CIK 0001630212)
Date: Aug. 8, 2018 · CIK: 0001630212 · Accession: 0001615774-18-007732

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File numbers found in text: 333-224343

Date
August 8, 2018
Author
By
Form
CORRESP
Company
Avalon GloboCare Corp. (ALBT) (CIK 0001630212)

Letter

VIA EDGAR United States Securities and Exchange Commission Division of Corporation Finance Attention: Kasey Robinson Acceleration Request for Registration Statement on Form S-1 File No. 333-224343 Requested Date: August 9, 2018 Requested Time: 4:00 p.m. Eastern Time

Dear Ms. Robinson:

Pursuant to Rule 461 under the Securities Act of 1933, as amended (the “Act”), Avalon GloboCare Corp. (the “Company”) hereby requests that the effective date of the above-referenced registration statement (the “Registration Statement”) be accelerated to August 9, 2018, at 4:00 p.m., Eastern Time, or as soon thereafter as practicable, unless we or our outside counsel, Goodwin Procter LLP, request by telephone that such Registration Statement be declared effective at some other time. In making this acceleration request, the Company acknowledges that it is aware of its responsibilities under the Act.

Once the Registration Statement is effective, please orally confirm the event with our counsel, Goodwin Procter LLP by calling Thomas Levato at (212) 459-7256. We also respectfully request that a copy of the written order from the Securities and Exchange Commission (the “Commission”) verifying the effective time and date of the Registration Statement be sent to our counsel, Goodwin Procter LLP, Attention: Thomas Levato, by facsimile to (212) 355-3333.

If you have any questions regarding this request, please contact Thomas Levato of Goodwin Procter LLP at (212) 459-7256.

Sincerely,
Avalon GloboCare Corp.

Show Raw Text
CORRESP
1
filename1.htm

VIA EDGAR

August 8, 2018

United States Securities and Exchange Commission

Division of Corporation Finance

Mail Stop 3233

100 F Street, N.E.

Washington, D.C. 20549

Attention: Kasey Robinson

Re: Avalon GloboCare Corp.

Acceleration Request for Registration Statement on Form S-1

File No. 333-224343

    Requested Date:
    August 9, 2018

    Requested Time:
    4:00 p.m. Eastern Time

Dear Ms. Robinson:

Pursuant to Rule 461 under the Securities Act of 1933,
as amended (the “Act”), Avalon GloboCare Corp. (the “Company”) hereby requests that the effective
date of the above-referenced registration statement (the “Registration Statement”) be accelerated to August
9, 2018, at 4:00 p.m., Eastern Time, or as soon thereafter as practicable, unless we or our outside counsel, Goodwin Procter LLP,
request by telephone that such Registration Statement be declared effective at some other time. In making this acceleration request,
the Company acknowledges that it is aware of its responsibilities under the Act.

Once the Registration Statement is effective, please orally
confirm the event with our counsel, Goodwin Procter LLP by calling Thomas Levato at (212) 459-7256. We also respectfully request
that a copy of the written order from the Securities and Exchange Commission (the “Commission”) verifying the
effective time and date of the Registration Statement be sent to our counsel, Goodwin Procter LLP, Attention: Thomas Levato, by
facsimile to (212) 355-3333.

If you have any questions regarding this request, please
contact Thomas Levato of Goodwin Procter LLP at (212) 459-7256.

    Sincerely,

    Avalon GloboCare Corp.

    By:
    /s/ Luisa Ingargiola

    Name: Luisa Ingargiola

    Title:   Chief Financial Officer