ABVC BIOPHARMA, INC. — Capital/Financing Update 2021

Jul 29, 2021

CORRESP 1 filename1.htm

44370 Old Warm Springs Blvd.,

Fremont, CA 94538

July 29, 2021

Via Edgar

Mr. Alan Campbell

Division of Corporation Finance

Office of Life Sciences

U.S. Securities and Exchange Commission

100 F Street, NE

Washington, D.C., 20549

Re:
Registration
Statement on Form S-1, as amended (File No. 333-255112)
Request for Acceleration
of Effectiveness

Dear Mr. Campbell:

In accordance with Rule 461 of the General Rules and Regulations under the Securities Act of 1933, as amended, ABVC BioPharma, Inc. hereby requests that the effectiveness of the above-referenced Registration Statement on Form S-1, as amended be accelerated to, and that the Registration Statement becomes effective at 4:30 p.m., Eastern Time, on August 2, 2021, or as soon thereafter as practicable.

| Very truly

yours,
By:	/s/ Howard
Doong
	Howard
Doong Chief Executive Officer

Louis Taubman, Esq.

Hunter Taubman Fischer & Li LLC