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SEC Comment Letter 0000000000-24-009661 to Alvotech (ALVO)

Alvotech
Date: Aug. 23, 2024 · CIK: 0001898416 · Accession: 0000000000-24-009661

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File numbers found in text: 333-281684

Date
August 23, 2024
Author
Tanya Zharov, Esq.
Form
UPLOAD
Company
Alvotech

Letter

August 23, 2024 Tanya Zharov, Esq. General Counsel Alvotech 9, Rue de Bitbourg, L-1273 Luxembourg, Grand Duchy of Luxembourg R.C.S. Luxembourg : B258884 Re:Alvotech Registration Statement on Form F-3 Filed August 21, 2024 File No. 333-281684 Dear Tanya Zharov Esq.: 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:Katie A. Kazem, Esq.

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August 23, 2024
Tanya Zharov, Esq.
General Counsel
Alvotech
9, Rue de Bitbourg,
L-1273 Luxembourg,
Grand Duchy of Luxembourg
R.C.S. Luxembourg : B258884
Re:Alvotech
Registration Statement on Form F-3
Filed August 21, 2024
File No. 333-281684
Dear Tanya Zharov Esq.:
            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:Katie A. Kazem, Esq.