Correspondence 0001829126-24-008596 from Bodhi Tree Biotechnology Inc (CIK 0002041531) (BDTB)
Bodhi Tree Biotechnology Inc (CIK 0002041531)
Date: Dec. 27, 2024 · CIK: 0002041531 · Accession: 0001829126-24-008596
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CORRESP
1
filename1.htm
December 27, 2024
VIA EDGAR
United States Securities and Exchange Commission
Division of Corporation Finance
Office of Finance
100 F Street, NE
Washington, DC 20549
Re:
Bodhi Tree Biotechnology Inc.
Registration Statement on Form S-1
Submitted December 16, 2024
CIK No. 0002041531
Ladies and Gentlemen:
On behalf of our client, Bodhi
Tree Biotechnology Inc. (“Bodhi”), we are writing to submit responses to the comments of the staff (the “Staff”)
of the Division of Corporation Finance of the United States Securities and Exchange Commission (the “Commission”) set
forth in its letter, dated December 20, 2024, relating to Bodhi’s Registration on Form S-1 filed December 16, 2024.
Bodhi is filing via EDGAR Amendment
No. 3 to Registration Statement on Form S-1, which reflects responses to the comments received by the Staff and certain updated information.
We have set forth below the
comments in the Staff’s letter, in bold, and the responses thereto.
Amendment No. 2 to Draft Registration Statement
on Form S-1
Description of Business, page 21
1. We note your response to prior comment 2 and reissue in part. Please revise your disclosure to clearly
state, if true, that you are not currently subject to any governmental regulations.
Response: We acknowledge the Staff's
comment and advise the Staff that the disclosure on page 23 has been revised to address the Staff's comment.
General
2. We note your response to prior comment 7 and reissue. Please revise to address the costs and time constraints
associated with effecting service of legal process, enforcing foreign judgments or bringing actions in China against you or your management.
Response: We acknowledge the Staff's
comment and advise the Staff that the disclosure on page 43 has been revised to address the Staff's comment.
* * * * * * *
If you have any questions,
please feel free to contact me at (312) 662-2913. Thank you for your cooperation and prompt attention to this matter.
Sincerely,
/s/ Cassi Olson
Cassi Olson