AMERICAN BRIVISION (HOLDING) CORPORATION
44370 Old Warm Springs Blvd.
Fremont, CA 94538
December 22, 2020
VIA EDGAR
Ada Sarmento
Division of Corporation Finance
Office of Life Sciences
U.S. Securities and Exchange Commission
Re: | American BriVision (Holding) Corporation | |
Registration Statement on Form S-1 | ||
Filed December 15, 2020 | ||
File No. 333-250899 |
Dear Ms. Sarmento:
Pursuant to Rule 461 under the Securities Act of 1933, as amended, American BriVision (Holding) Corporation hereby respectfully requests acceleration of effectiveness of the above referenced Registration Statement so that it will become effective at 2:30 p.m. Eastern Time on Wednesday, December 23, 2020, or as soon as thereafter practicable.
Please note that we acknowledge the following:
· | should the Securities and Exchange Commission (the “Commission”) or the staff (the “Staff”), acting pursuant to delegated authority, declare the filing effective, it does not foreclose the Commission from taking any action with respect to the filing; |
· | the action of the Commission or the Staff, acting pursuant to delegated authority, in declaring the filing effective, does not relieve the Company from its full responsibility for the adequacy and accuracy of the disclosure in the filing; and |
· | the Company may not assert Staff comments and the declaration of effectiveness as a defense in any proceeding initiated by the Commission or any person under the federal securities laws of the United States. |
We thank the Staff for your review of the foregoing. If you have any further concerns, we ask that you forward them by electronic mail to our counsel, Louis Taubman at ltaubman@htflawyers.com or by telephone at (917) 512-0827.
/s/ Howard Doong | |
Howard Doong CEO |
cc: | Louis Taubman |
Hunter Taubman Fischer& Li LLC |