ABVC BioPharma, Inc.
44370 Old Warm Springs Blvd.,
Fremont, CA 94538
VIA EDGAR
June 7, 2023
U.S. Securities and Exchange Commission
Division of Corporation Finance
100 F Street, N.E.
Mail Stop 3561
Washington, D.C. 20549
| Attn: | Mr. Tyler Howes |
| Re: | ABVC BioPharma, Inc. | |
| Amendment to Registration Statement on Form S-1, as amended (File No. 333-271416) |
Ladies and Gentlemen:
Pursuant to Rule 461 under the Securities Act of 1933, as amended, ABVC BioPharma Inc., a Nevada corporation (the “Company”), hereby requests that the effective date of the above-referenced registration statement on Form S-1, as amended, be accelerated so that it will become effective at 11:00 a.m. Eastern Time on June 8, 2023 or as soon thereafter as practicable.
| Very truly yours, | |
| /s/ Howard Doong | |
|
Howard Doong Chief Executive Officer |