November 24, 2023

 

 

VIA EDGAR

Division of Corporation Finance

Securities and Exchange Commission

100 F Street, N.E.

Washington, D.C. 20549

Attention: Doris Stacey Gama

	RE:	SAB Biotherapeutics, Inc. Registration Statement on Form S-3 File No. 333-275319 Filed November 3, 2023; amended November 20, 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 Tuesday, November 28, 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.

	Very truly yours,
	SAB Biotherapeutics, Inc.
	/s/ Eddie J. Sullivan
	Eddie J. Sullivan
	Chief Executive Officer

 

 

cc:	Ilan Katz, Dentons US LLP

 

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