SEC Comment Letter for SAB Biotherapeutics, (SABS) — Jan 2, 2026
SAB Biotherapeutics, Inc.
Date: Jan. 2, 2026 · CIK: 0001833214 · Accession: 0000000000-26-000022
AI Filing Summary & Sentiment
Reasoning
File numbers found in text: 333-292482
Letter
Re: SAB Biotherapeutics, Inc. Registration Statement on Form S-3 Filed December 29, 2025 File No. 333-292482 Dear Samuel J. Reich:
January 2, 2026
Samuel J. Reich Chief Executive Officer SAB Biotherapeutics, Inc. 777 W 41st St., Suite 401 Miami Beach, Florida 33140
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 Tim Buchmiller at 202-551-3635 with any questions.
Sincerely,
Division of
Corporation Finance
Office of Life
Sciences
cc: Ilan Katz, Esq.
Show Raw Text
<DOCUMENT> <TYPE>TEXT-EXTRACT <SEQUENCE>2 <FILENAME>filename2.txt <TEXT> January 2, 2026 Samuel J. Reich Chief Executive Officer SAB Biotherapeutics, Inc. 777 W 41st St., Suite 401 Miami Beach, Florida 33140 Re: SAB Biotherapeutics, Inc. Registration Statement on Form S-3 Filed December 29, 2025 File No. 333-292482 Dear Samuel J. Reich: 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 Tim Buchmiller at 202-551-3635 with any questions. Sincerely, Division of Corporation Finance Office of Life Sciences cc: Ilan Katz, Esq. </TEXT> </DOCUMENT>