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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

AI Filing Summary & Sentiment

File numbers found in text: 333-278914

Date
June 5, 2024
Author
Not clearly detected
Form
CORRESP
Company
Universe Pharmaceuticals INC (UPC) (CIK 0001809616)

Letter

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

Show Raw Text
CORRESP
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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