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SEC Company Response from Niki BioSolutions, (NIKI) — Dec 1, 2025

Niki BioSolutions, Inc.
Date: Dec. 1, 2025 · CIK: 0001734005 · Accession: 0001213900-25-116477

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File numbers found in text: 333-291593

Date
December 1, 2025
Author
Ian Huen
Form
CORRESP
Company
Niki BioSolutions, Inc.

Letter

VIA EDGAR Division of Corporation Finance Office of Life Science Aptorum Group Ltd Registration Statement on Form F-1 Filed November 17, 2025 File No. 333-291593

Dear Sir and Madam:

Pursuant to Rule 461 under the Securities Act of 1933, as amended, Aptorum Group Limited hereby respectfully requests acceleration of effectiveness of the above referenced Registration Statement so that it will become effective at 2:00 p.m. Eastern Time on Wednesday, December 3, 2025, or as soon as thereafter practicable.

The Company understands that the Commission will consider this request for acceleration of the effective date of the Registration Statement as a confirmation of the fact that the Company is aware of its responsibilities under the Securities Act as they relate to the offering of the securities specified in the Registration Statement.

We thank the Staff for your review of the foregoing. If you have any further concerns, we ask that you forward them by electronic mail to our counsel, Louis Taubman at ltaubman@htflawyers.com or by telephone at (917) 512-0827.

/s/ Ian Huen

Ian Huen CEO

cc: Louis Taubman

Hunter Taubman Fischer& Li LLC

Show Raw Text
CORRESP
 1
 filename1.htm

 APTORUM GROUP LIMITED

 17 Hanover Square

 London W1S 1BN, United
Kingdom

 December 1, 2025

 VIA EDGAR

 U.S. Securities and Exchange Commission

 Division of Corporation Finance

 Office of Life Science

 100 F Street, N.E.

 Mail Stop 4631

 Washington, DC 20549

 Re:

 Aptorum Group Ltd

 Registration Statement on Form F-1

 Filed November 17, 2025

 File No. 333-291593

 Dear Sir and Madam:

 Pursuant to Rule 461 under the
Securities Act of 1933, as amended, Aptorum Group Limited hereby respectfully requests acceleration of effectiveness of the above referenced
Registration Statement so that it will become effective at 2:00 p.m. Eastern Time on Wednesday, December 3, 2025, or as soon as thereafter
practicable.

 The Company understands that the
Commission will consider this request for acceleration of the effective date of the Registration Statement as a confirmation of the fact
that the Company is aware of its responsibilities under the Securities Act as they relate to the offering of the securities specified
in the Registration Statement.

 We thank the Staff for your review
of the foregoing. If you have any further concerns, we ask that you forward them by electronic mail to our counsel, Louis Taubman at ltaubman@htflawyers.com
or by telephone at (917) 512-0827.

 /s/ Ian Huen

 Ian Huen
 CEO

 cc: Louis Taubman

 Hunter Taubman Fischer& Li
LLC