SAB Biotherapeutics, Inc.
2100 East 54th Street North
Sioux Falls, South Dakota 57104
Telephone: (605) 679-6980
December 13, 2021
Via EDGAR
United States Securities and Exchange Commission
Division of Corporation Finance
Office of Manufacturing
100 F Street, N.E.
Washington, DC 20549-3010
| Attn: | Lauren Sprague Hamill |
| Re: SAB Biotherapeutics, Inc. Registration Statement on Form S-1 File No. 333-261496 |
Acceleration Request Requested Date: December 15, 2021 Requested Time: 4:00 P.M. Eastern Time (or as soon thereafter as possible) |
Dear Mr. Ingram:
SAB Biotherapeutics, Inc. (the “Company”), pursuant to Rule 461 under the Securities Act of 1933, as amended, hereby requests that the above-referenced Registration Statement on Form S-1 be declared effective at the “Requested Date” and “Requested Time” set forth above or at such later time as the Company or its counsel, Dentons US LLP, may orally request via telephone call to the staff (the “Staff”) of the Division of Corporation Finance of the Securities and Exchange Commission (the “Commission”).
Once the Registration Statement has been declared effective, please orally confirm that event with Ilan Katz of Dentons US LLP, counsel to the Company, at (212) 632-5556.
| Sincerely, | ||
| SAB BIOTHERAPEUTICS, INC. | ||
| By: |
/s/ Russell Beyer | |
| Name: Russell Beyer | ||
| Title: Chief Financial Officer | ||
| cc: | Ilan Katz, Esq. |
| Dentons US LLP |