Correspondence 0000950170-23-044828 from SAB Biotherapeutics, Inc. (SABS, SABSW) (CIK 0001833214) (SABS)
SAB Biotherapeutics, Inc. (SABS, SABSW) (CIK 0001833214)
Date: Aug. 28, 2023 · CIK: 0001833214 · Accession: 0000950170-23-044828
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File numbers found in text: 333-274119
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CORRESP
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CORRESP
August 28, 2023
VIA EDGAR
Division of Corporation Finance
Securities and Exchange Commission
100 F Street, N.E.
Washington, D.C. 20549
Attention: Doris Stacey Gama
RE:
SAB Biotherapeutics, Inc.
Registration Statement on Form S-3
File No. 333-274119
Filed August 21, 2023
In accordance with Rule 461 of the Rules and Regulations promulgated under the Securities Act of 1933, as amended, SAB Biotherapeutics, Inc. (the “Registrant”) hereby respectfully requests that the Securities and Exchange Commission accelerate the effective date of the above-referenced Registration Statement to Wednesday, August 30, 2023 at 5:00 p.m., Eastern Time, or as soon as thereafter practicable.
Please call Ilan Katz of Dentons US LLP at (212) 632-5556 to confirm the effectiveness of the Registration Statement or with any questions.
Very truly yours,
SAB Biotherapeutics, Inc.
/s/ Eddie J. Sullivan
Eddie J. Sullivan
Chief Executive Officer
cc:
Ilan Katz, Dentons US LLP