SEC Comment Letter for BioStem Technologies, Inc. (BSEM) (CIK 0001658678) (BSEM) — Sep 25, 2026

BioStem Technologies, Inc. (BSEM) (CIK 0001658678)
Date: Sept. 25, 2026 · CIK: 0001658678 · Accession: 0000000000-26-009440

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File numbers found in text: 333-299025

Date

September 25, 2026

Author

Division of

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BioStem Technologies, Inc. (BSEM) (CIK 0001658678)

Letter

Re: BioStem Technologies, Inc. Registration Statement on Form S-1 Filed September 18, 2026 File No. 333-299025 Dear Jason Matuszewski: 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 Tyler Howes at 202-551-3370 with any questions.

September 25, 2026

Jason Matuszewski Chief Executive Officer BioStem Technologies, Inc. 2836 Center Port Circle Pompano Beach, FL 33064

Sincerely,
Division of
Corporation Finance
Office of Life
Sciences
cc: Andi Hasaj, Esq.

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<DOCUMENT>
<TYPE>TEXT-EXTRACT
<SEQUENCE>2
<FILENAME>filename2.txt
<TEXT>
                                                            September 25, 2026

Jason Matuszewski
Chief Executive Officer
BioStem Technologies, Inc.
2836 Center Port Circle
Pompano Beach, FL 33064

        Re: BioStem Technologies, Inc.
            Registration Statement on Form S-1
            Filed September 18, 2026
            File No. 333-299025
Dear Jason Matuszewski:
       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 Tyler Howes at 202-551-3370 with any questions.

                                                            Sincerely,

                                                            Division of
Corporation Finance
                                                            Office of Life
Sciences
cc:    Andi Hasaj, Esq.
</TEXT>
</DOCUMENT>

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