SEC Comment Letter 0000000000-23-010559 to SAB Biotherapeutics, Inc. (SABS, SABSW) (CIK 0001833214) (SABS)
SAB Biotherapeutics, Inc. (SABS, SABSW) (CIK 0001833214)
Date: Sept. 25, 2023 · CIK: 0001833214 · Accession: 0000000000-23-010559
AI Filing Summary & Sentiment
File numbers found in text: 001-39871
Letter
United States securities and exchange commission logo September 25, 2023 Russell Beyer Chief Financial Officer SAB Biotherapeutics, Inc. 2100 East 54th Street North Sioux Falls, SD 57104 Re:SAB Biotherapeutics, Inc. Form 10-K for the Year Ended December 31, 2022 Filed April 14, 2023 File No. 001-39871 Dear Russell Beyer: We have limited our review of your filing to the financial statements and related disclosures and have the following comment. In our comment, we may ask you to provide us with information so we may better understand your disclosure. Please respond to this comment within ten business days by providing the requested information or advise us as soon as possible when you will respond. If you do not believe our comment applies to your facts and circumstances, please tell us why in your response. After reviewing your response to these comments, we may have additional comments. Form 10-K for the Year Ended December 31, 2022 Exhibits 1.We note the certifications provided in Exhibits 31.1 and 31.2 in this filing and your recent Forms 10-Q do not include the introductory language in paragraph 4 referring to internal control over financial reporting after the end of the transition period that allows these omissions. Please revise your next filing to include the entire text of the certifications found in Item 601(b)(31) of Regulation S-K. Refer to Exchange Act Rule 13a-14(a). In closing, 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.
FirstName LastNameRussell Beyer Comapany NameSAB Biotherapeutics, Inc. September 25, 2023 Page 2 FirstName LastName Russell Beyer SAB Biotherapeutics, Inc. September 25, 2023 Page 2 You may contact Tara Harkins at (202) 551-3639 or Kevin Kuhar, Accounting Branch Chief, at (202) 551-3662 with any questions. Sincerely, Division of Corporation Finance Office of Life Sciences
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United States securities and exchange commission logo
September 25, 2023
Russell Beyer
Chief Financial Officer
SAB Biotherapeutics, Inc.
2100 East 54th Street North
Sioux Falls, SD 57104
Re:SAB Biotherapeutics, Inc.
Form 10-K for the Year Ended December 31, 2022
Filed April 14, 2023
File No. 001-39871
Dear Russell Beyer:
We have limited our review of your filing to the financial statements and related
disclosures and have the following comment. In our comment, we may ask you to provide us
with information so we may better understand your disclosure.
Please respond to this comment within ten business days by providing the requested
information or advise us as soon as possible when you will respond. If you do not believe our
comment applies to your facts and circumstances, please tell us why in your response.
After reviewing your response to these comments, we may have additional comments.
Form 10-K for the Year Ended December 31, 2022
Exhibits
1.We note the certifications provided in Exhibits 31.1 and 31.2 in this filing and your recent
Forms 10-Q do not include the introductory language in paragraph 4 referring to internal
control over financial reporting after the end of the transition period that allows these
omissions. Please revise your next filing to include the entire text of the certifications
found in Item 601(b)(31) of Regulation S-K. Refer to Exchange Act Rule 13a-14(a).
In closing, 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.
FirstName LastNameRussell Beyer
Comapany NameSAB Biotherapeutics, Inc.
September 25, 2023 Page 2
FirstName LastName
Russell Beyer
SAB Biotherapeutics, Inc.
September 25, 2023
Page 2
You may contact Tara Harkins at (202) 551-3639 or Kevin Kuhar, Accounting Branch
Chief, at (202) 551-3662 with any questions.
Sincerely,
Division of Corporation Finance
Office of Life Sciences