February 8, 2023
VIA EDGAR
Division of Corporation Finance
Securities and Exchange Commission
100 F Street, N.E.
Washington, D.C. 20549
Attention: Jason Drory
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RE: |
SAB Biotherapeutics, Inc. File No. 333-269565 Filed February 3, 2023 |
In accordance with Rule 461 of the Rules and Regulations promulgated under the Securities Act of 1933, as amended, SAB Biotherapeutics, Inc. (the “Registrant”) hereby respectfully requests that the Securities and Exchange Commission accelerate the effective date of the above-referenced Registration Statement to Friday, February 10, 2023 at 5:00 p.m., Eastern Time, or as soon as thereafter practicable.
Please call Ilan Katz of Dentons US LLP at (212) 632-5556 to confirm the effectiveness of the Registration Statement or with any questions.
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Very truly yours, |
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SAB Biotherapeutics, Inc. |
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/s/ Eddie J. Sullivan |
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Eddie J. Sullivan |
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Chief Executive Officer |
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cc: |
Ilan Katz, Dentons US LLP |