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SEC Comment Letter 0000000000-23-012205 to SAB Biotherapeutics, Inc. (SABS, SABSW) (CIK 0001833214) (SABS)

SAB Biotherapeutics, Inc. (SABS, SABSW) (CIK 0001833214)
Date: Nov. 7, 2023 · CIK: 0001833214 · Accession: 0000000000-23-012205

AI Filing Summary & Sentiment

File numbers found in text: 333-275319

Date
November 7, 2023
Author
Not clearly detected
Form
UPLOAD
Company
SAB Biotherapeutics, Inc. (SABS, SABSW) (CIK 0001833214)

Letter

United States securities and exchange commission logo November 7, 2023 Michael King, Jr. Chief Financial 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 November 3, 2023 File No. 333-275319 Dear Michael King: 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: Brian Lee, Esq.

Show Raw Text
United States securities and exchange commission logo
November 7, 2023
Michael King, Jr.
Chief Financial 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 November 3, 2023
File No. 333-275319
Dear Michael King:
            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:       Brian Lee, Esq.