Correspondence 0001437749-23-012799 from SAB Biotherapeutics, Inc. (SABS, SABSW) (CIK 0001833214) (SABS)
SAB Biotherapeutics, Inc. (SABS, SABSW) (CIK 0001833214)
Date: May 5, 2023 · CIK: 0001833214 · Accession: 0001437749-23-012799
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File numbers found in text: 333-271543
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CORRESP 1 filename1.htm sabs20230505_corresp.htm May 5, 2023 VIA EDGAR Division of Corporation Finance Securities and Exchange Commission 100 F Street, N.E. Washington, D.C. 20549 Attention: Joshua Gorsky RE: SAB Biotherapeutics, Inc. Registration Statement on Form S-3 File No. 333-271543 Filed May 1, 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, May 9, 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