CORRESP 1 filename1.htm
WallachBeth Capital, LLC
Harborside Financial Plaza 5
185 Hudson St., Suite 1410
Jersey City, NJ 07311
July 29, 2021
VIA FACSIMILE AND EDGAR
U.S. Securities and Exchange Commission
Division of Corporation Finance
Washington, DC 20549
| Re: |
| Registration |
| Statement on Form S-1 (Registration No. 333-255112) |
| Concurrence |
| in Acceleration Request |
Ladies and Gentlemen:
WallachBeth Capital, LLC (“WallachBeth”), as representative of the underwriters for the above-referenced offering, hereby concurs in the request by ABVC Biopharma, Inc. that the effective date of the above-referenced registration statement be accelerated to 4:30 p.m. (Eastern Time), or as soon as practicable thereafter, on August 2, 2021, pursuant to Rule 461 under the Securities Act. WallachBeth affirms that it is aware of its obligations under the Securities Act in connection with this offering.
| Very truly yours, |
|
| WALLACHBETH CAPITAL, LLC |
|
| By: |
/s/ Eric Schweitzer |
|
Name: Eric Schweitzer Title: CCO |