Correspondence 0000950170-23-066005 from SAB Biotherapeutics, Inc. (SABS, SABSW) (CIK 0001833214) (SABS)

SAB Biotherapeutics, Inc. (SABS, SABSW) (CIK 0001833214)
Date: Nov. 24, 2023 · CIK: 0001833214 · Accession: 0000950170-23-066005

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File numbers found in text: 333-275319

Date

November 24, 2023

Author

Not clearly detected

Form

CORRESP

Company

SAB Biotherapeutics, Inc. (SABS, SABSW) (CIK 0001833214)

Letter

RE:

November 24, 2023

VIA EDGAR

Division of Corporation Finance

Securities and Exchange Commission

100 F Street, N.E.

Washington, D.C. 20549

Attention: Doris Stacey Gama

SAB Biotherapeutics, Inc. Registration Statement on Form S-3

File No. 333-275319

Filed November 3, 2023; amended November 20, 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 Tuesday, November 28, 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.

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CORRESP
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filename1.htm

  CORRESP

  November 24, 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. 333-275319

Filed November 3, 2023; amended November 20, 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 Tuesday, November 28, 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

  US_ACTIVE\123165070\V-1

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