Correspondence 0001213900-24-049978 from Universe Pharmaceuticals INC (UPC) (CIK 0001809616) (UPC)
Universe Pharmaceuticals INC (UPC) (CIK 0001809616)
Date: June 5, 2024 · CIK: 0001809616 · Accession: 0001213900-24-049978
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File numbers found in text: 333-278914
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CORRESP
1
filename1.htm
Universe Pharmaceuticals INC
June 5, 2024
Via EDGAR
U.S. Securities and Exchange Commission
Division of Corporation Finance
Office of Life Sciences
100 F Street, NE
Washington, D.C., 20549
Re:
Universe Pharmaceuticals INC
Registration Statement on Form F-1, as amended (File No. 333-278914)
Request for Acceleration of Effectiveness
Ladies and Gentlemen:
In accordance with Rule 461 of the General Rules and
Regulations under the Securities Act of 1933, as amended, Universe Pharmaceuticals INC hereby requests that the effectiveness of the above-referenced
Registration Statement on Form F-1 (the “Registration Statement”) be accelerated and that the Registration Statement become
effective at 4:00 p.m., Eastern Time, on June 7, 2024, or as soon thereafter as practicable.
Very truly yours,
Universe Pharmaceuticals INC
By:
/s/ Jing Hu
Name:
Jing Hu
Title:
Chief Executive Officer and
Chairman of the Board of Directors
cc:
Ying Li, Esq.
Hunter Taubman Fischer & Li LLC