CORRESP 1 filename1.htm
44370 Old Warm Springs Blvd.,
Fremont, CA 94538
November 24, 2021
Via Edgar
Jason L. Drory
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. 333-260588) |
| Request for Acceleration of Effectiveness |
Dear Mr. Drory:
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-3, as amended be accelerated to, and that the Registration Statement becomes effective at 4:30 p.m., Eastern Time, on November 29, 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
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