SEC Comment Letter 0000000000-23-004662 to SAB Biotherapeutics, Inc. (SABS, SABSW) (CIK 0001833214) (SABS)
SAB Biotherapeutics, Inc. (SABS, SABSW) (CIK 0001833214)
Date: May 4, 2023 · CIK: 0001833214 · Accession: 0000000000-23-004662
AI Filing Summary & Sentiment
File numbers found in text: 333-271543
Letter
United States securities and exchange commission logo May 4, 2023 Eddie J. Sullivan, PhD President and Chief Executive Officer SAB Biotherapeutics, Inc. 2100 East 54th Street North Sioux Falls, South Dakota 57104 Re:SAB Biotherapeutics, Inc. Registration Statement on Form S-3 Filed May 1, 2023 File No. 333-271543 Dear Eddie J. Sullivan: 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 Joshua Gorsky at 202-551-7836 with any questions. Sincerely, Division of Corporation Finance Office of Life Sciences cc: Brian Lee, Esq.
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United States securities and exchange commission logo
May 4, 2023
Eddie J. Sullivan, PhD
President and Chief Executive Officer
SAB Biotherapeutics, Inc.
2100 East 54th Street North
Sioux Falls, South Dakota 57104
Re:SAB Biotherapeutics, Inc.
Registration Statement on Form S-3
Filed May 1, 2023
File No. 333-271543
Dear Eddie J. Sullivan:
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 Joshua Gorsky at 202-551-7836 with any questions.
Sincerely,
Division of Corporation Finance
Office of Life Sciences
cc: Brian Lee, Esq.