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: | ABVC BioPharma, Inc. | |
| 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