Correspondence 0001493152-23-024426 from BioLingus (Cayman) Ltd (CIK 0001966522)
BioLingus (Cayman) Ltd (CIK 0001966522)
Date: July 13, 2023 · CIK: 0001966522 · Accession: 0001493152-23-024426
AI Filing Summary & Sentiment
File numbers found in text: 333-273093
Referenced dates: July 10, 2023
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CORRESP
1
filename1.htm
July
13, 2023
Li
Xiao/ Kevin Kuhar
Tyler
Howes/ Jason Drory
Securities
and Exchange Commission
Division
of Corporate Finance
Office
of Life Sciences
100
F Street, N.E.
Washington,
D.C. 20549
Re:
BioLingus
(Cayman) Limited
Registration
Statement on Form F-1
Filed
June 30, 2023
File
No. 333-273093
Dear
Messrs. Xiao, Kuhar, Howes and Drory,
On
behalf of our client, BioLingus (Cayman) Limited (the “Company”), we submit to the staff (the “Staff”) of the
Securities and Exchange Commission (the “Commission”) this letter setting forth the Company’s responses to the comments
contained in the Staff’s letter dated July 10, 2023. Concurrently with the submission of this letter, the Company is submitting
its revised registration statement on Form F-1/A (the “Revised Registration Statement”) and the related exhibits via EDGAR
to the Commission.
The
Staff’s comments are repeated below and are followed by the Company’s responses. We have included page references in the
Revised Registration Statement where the language addressing a particular comment appears. Capitalized terms used but not otherwise defined
herein have the meanings set forth in the Registration Statement.
*
* *
Registration
Statement on Form F-1 filed June 30, 2023
Business
Our
Products, page 87
1.
We note your response to prior comment 3, including your revised disclosure beginning on page 88. Please revise your disclosure to
revise your “Our Scope of Study” column to clarify the current status of your studies (e.g., planned, ongoing or
completed).
Response:
Responsive
to the Staff’s comments, we have revised the Company’s disclosure in the “Our Scope of Study” column on page
88 to clarify the current status of its studies.
The
Company and its management also acknowledge that they are responsible for the accuracy and adequacy of their disclosures, notwithstanding
any review, comments, action or absence of action by the Staff.
If
you have any questions regarding the Revised Registration Statement, please contact the undersigned by phone at (212) 930 9700 or via
e-mail at btan@srf.law.
Very
truly yours,
SICHENZIA
ROSS FERENCE LLP
/s/
Benjamin Tan
Benjamin
Tan Esq.
1185
Avenue of the Americas | 31st Floor | New York, NY | 10036
T
(212) 930 9700 | F (212) 930 9725 | WWW.SRF.LAW