CORRESP 1 filename1.htm
AMERICAN BRIVISION (HOLDING) CORPORATION
44370 Old Warm Springs Blvd.,
Fremont, CA 94538
August 7, 2019
VIA EDGAR
Securities and Exchange Commission
Division of Corporate Finance
100 F Street, NE
Washington, D.C. 20549
Attn: Jeffrey Gabor and Erin Jaskot
Re: American BriVision (Holding) Corporation
Registration Statement on Form S-1/A
Submitted on August 6, 2019
File No. 333-228387
Dear Mr. Gabor and Ms. Jaskot:
Pursuant to Rule 461 of the General Rules and Regulations under the Securities Act of 1933, as amended, American BriVision (Holding) Corporation (the “Company”) respectfully requests that the effective date of the registration statement referred to above be accelerated so that it will become effective at 5:00 p.m., Eastern Standard Time, on August 7, 2019, or as soon thereafter as possible.
| American BriVision (Holding) Corporation |
|
| By: |
/s/ Eugene Jiang |
| Name: |
Eugene Jiang |
| Title: |
Interim Chief Financial Officer |
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