SEC Comment Letter 0000000000-23-009436 to SAB Biotherapeutics, Inc. (SABS, SABSW) (CIK 0001833214) (SABS)
SAB Biotherapeutics, Inc. (SABS, SABSW) (CIK 0001833214)
Date: Aug. 28, 2023 · CIK: 0001833214 · Accession: 0000000000-23-009436
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File numbers found in text: 333-274119
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United States securities and exchange commission logo
August 28, 2023
Russell Beyer
Chief Financial Officer
SAB Biotherapeutics, Inc.
2100 East 54th Street North
Sioux Falls, SD 57104
Re:SAB Biotherapeutics, Inc.
Registration Statement on Form S-3
Filed August 21, 2023
File No. 333-274119
Dear Russell Beyer:
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 Doris Stacey Gama at 202-551-3188 with any questions.
Sincerely,
Division of Corporation Finance
Office of Life Sciences
cc: Grant Levine, Esq.