SEC Comment Letter 0000000000-24-013393 to Bio Essence Corp (BIOE)
Bio Essence Corp
Date: Dec. 5, 2024 · CIK: 0001723059 · Accession: 0000000000-24-013393
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File numbers found in text: 000-56263
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December 5, 2024
Yin Yan
Chief Executive Officer
Bio Essence Corp
12 Chrysler, Unit B
Irvine, CA 92618
Re:Bio Essence Corp
Form 10-K for Fiscal Year Ended December 31, 2023
File No. 000-56263
Dear Yin Yan:
We have completed our review of your filings. 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.
Sincerely,
Division of Corporation Finance
Office of Life Sciences