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SEC Comment Letter 0000000000-23-010671 to SAB Biotherapeutics, Inc. (SABS, SABSW) (CIK 0001833214) (SABS)

SAB Biotherapeutics, Inc. (SABS, SABSW) (CIK 0001833214)
Date: Sept. 27, 2023 · CIK: 0001833214 · Accession: 0000000000-23-010671

AI Filing Summary & Sentiment

File numbers found in text: 001-39871

Date
September 27, 2023
Author
Not clearly detected
Form
UPLOAD
Company
SAB Biotherapeutics, Inc. (SABS, SABSW) (CIK 0001833214)

Letter

United States securities and exchange commission logo September 27, 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 completed our review of your filings. 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. Sincerely, Division of Corporation Finance Office of Life Sciences

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United States securities and exchange commission logo
September 27, 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 completed our review of your filings.  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.
Sincerely,
Division of Corporation Finance
Office of Life Sciences