<SEC-DOCUMENT>0001213900-17-005825.txt : 20180629
<SEC-HEADER>0001213900-17-005825.hdr.sgml : 20180629
<ACCEPTANCE-DATETIME>20170524173026
<PRIVATE-TO-PUBLIC>
ACCESSION NUMBER:		0001213900-17-005825
CONFORMED SUBMISSION TYPE:	CORRESP
PUBLIC DOCUMENT COUNT:		1
FILED AS OF DATE:		20170524

FILER:

	COMPANY DATA:	
		COMPANY CONFORMED NAME:			American BriVision (Holding) Corp
		CENTRAL INDEX KEY:			0001173313
		STANDARD INDUSTRIAL CLASSIFICATION:	PHARMACEUTICAL PREPARATIONS [2834]
		IRS NUMBER:				260014658
		STATE OF INCORPORATION:			NV
		FISCAL YEAR END:			1231

	FILING VALUES:
		FORM TYPE:		CORRESP

	BUSINESS ADDRESS:	
		STREET 1:		11 SAWYERS PEAK DRIVE
		CITY:			GOSHEN
		STATE:			NY
		ZIP:			10924
		BUSINESS PHONE:		845-551-8728

	MAIL ADDRESS:	
		STREET 1:		11 SAWYERS PEAK DRIVE
		CITY:			GOSHEN
		STATE:			NY
		ZIP:			10924

	FORMER COMPANY:	
		FORMER CONFORMED NAME:	METU BRANDS, INC.
		DATE OF NAME CHANGE:	20150908

	FORMER COMPANY:	
		FORMER CONFORMED NAME:	ECOLOGY COATINGS, INC.
		DATE OF NAME CHANGE:	20080821

	FORMER COMPANY:	
		FORMER CONFORMED NAME:	Ecology Coatings, Inc.
		DATE OF NAME CHANGE:	20070711
</SEC-HEADER>
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<FILENAME>filename1.htm
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<P STYLE="margin: 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: right">May 24, 2017</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 20pt 0pt 0; text-align: right">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><U>Via Edgar</U></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">Suzanne Hayes</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">Assistant Director</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">Office of Healthcare and Insurance</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">U.S. Securities and Exchange Commission</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" BORDER="0" STYLE="width: 100%; margin-top: 0pt; margin-bottom: 0pt; font: 10pt Times New Roman, Times, Serif">
<TR STYLE="vertical-align: top">
    <TD STYLE="padding-left: 0; text-indent: 0; width: 0.5in"><B>Re:</B></TD>
    <TD STYLE="padding-left: 0; text-indent: 0"><B>American BriVision (Holding) Corporation</B></TD></TR>
</TABLE>


<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 0.5in"><B>Amendment No. 3 to Registration Statement on Form
S-1</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 0.5in"><B>Filed September 13, 2016</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 0.5in"><B>File No. 333-213618</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 0.5in"><B>&nbsp;</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">Dear Ms. Hayes:</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: left">This letter is in response to the letter
dated January 25, 2017 from the staff (the &ldquo;Staff&rdquo;) of the Securities and Exchange Commission (the &ldquo;Commission&rdquo;)
addressed to American BriVision (Holding) Corporation (the &ldquo;Company&rdquo;, &ldquo;we&rdquo; or &ldquo;our&rdquo;). In addition,
this letter is also in response to the phone call on March 30, 2017 from the Staff (the &ldquo;Additional Comments&rdquo;). For
ease of reference, we have repeated the Commission&rsquo;s comments in this response and numbered them accordingly. An amended
Registration Statement on Form S-1/A submitted accompanying this Response Letter is referred to as Amendment No. 3. An amended
Form 10-K submitted accompanying this Response Letter is referred to as 10-K/A No.2.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><B><U>Risk Factors</U></B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><B>&nbsp;</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><B><U>Our current products have certain side effects, page 9</U></B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><B>&nbsp;</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><B>1.&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;We refer to your
revised disclosure in response to prior comment 2. We note your references to clinicaltrials.gov and to a medical journal for a
discussion of adverse events. Please revise your risk factor and business section discussions to include a discussion of all material
adverse events for each product candidate. Referring investors to sources outside your registration statement for material information
is not sufficient to meet your disclosure obligation. Please revise your disclosure to ensure that all material information is
included in your prospectus.</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><B>&nbsp;</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">In response to Staff&rsquo;s comments, the Registration Statement
has been revised. We have discussed the serious adverse events and adverse events, if any, in the paragraphs under the subheading
of each of the product candidates. We have revised all the references to &ldquo;material adverse events&rdquo; consistently for
each product candidate to &ldquo;serious adverse events&rdquo; or &ldquo;SAE&rdquo; as defined therein.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">Please refer to the revised disclosure on pages 9-12 under Risk
Factor section and pages 38-42 under Business section of Amendment No.3.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"></P>

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<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><B>2.&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;We note that
your revised disclosure continues to include scientific terms throughout the risk factor. Please revise your risk factor to explain
the risks in a manner that lay readers will understand. For example, your explanation of &ldquo;eosinophilia&rdquo; includes the
terms &ldquo;eosinophilic leukocytes&rdquo; and &ldquo;peripheral blood,&rdquo; which also require explanation.</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><B>&nbsp;</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">In response to Staff&rsquo;s comments, the Registration
Statement has been revised. Please refer to the revised disclosure on pages 9, 11, and 12 of Amendment No.3. We have provided
explanations of various scientific terminologies.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><B>3.&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;You state that
several serious adverse events were observed in 1 out of 21 participants. Please identify the product candidate associated with
each event.</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><B>&nbsp;</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">In response to Staff&rsquo;s comments, the Registration Statement
has been revised to clarify that the observation of serious adverse events in 1 out of 21 participants is associated with ABV-1502.
Please refer to the revised disclosure on pages 9-10 of Amendment No.3.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><B>4.&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;We note your
disclosure in the first bullet under the table on page 10 that none of the adverse effects observed with respect to PDC-1421 were
&ldquo;clinically significant.&rdquo; Please explain the term &ldquo;clinically significant.&rdquo;</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><B>&nbsp;</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">In response to Staff&rsquo;s comments,
the Registration Statement has been revised. An effect is considered &ldquo;clinically significant&rdquo;, according to Segen&rsquo;s
Medical Dictionary, when a change in a patient&rsquo;s/subject's clinical status that is regarded as important, whether or not
it is due to an intervention in the context of a clinical trial.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">Please refer to the revised disclosure
on page 11 of Amendment No.3.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><B><U>Management &rsquo;s Discussion and Analysis . . ., page.22
</U></B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><B>&nbsp;</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><B>5.&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Please revise
your disclosure on page 24 to update the disclosure about the $6.5 million payment due no later than December 15, 2016 and to indicate
whether BioLite has submitted the corresponding IND package.</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><B>&nbsp;</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">In response to Staff&rsquo;s comments, the Registration
Statement has been revised. For the revised disclosure, please refer to the sub-heading &ldquo;Second Payment&rdquo; on page
26 and the paragraph starting with &ldquo;Pursuant to the Collaborative Agreement, 6.5% of total payment&hellip;&rdquo; on
page  50 of Amendment No.3.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"></P>

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<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><B>&nbsp;</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><B><U>Business</U></B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><B>&nbsp;</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><B><U>Our Licensed Compound, page 31</U></B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><B>&nbsp;</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><B>6.&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;We note your
revised disclosure on page 31 stating that because of confidentiality obligations, you are not permitted to disclose the name of
one of the cancer centers that is helping you to develop a Phase II clinical trial IND package for ABV-1502. Please revise your
disclosure to eliminate &ldquo;top&rdquo; and &ldquo;leading&rdquo; to describe cancer centers and medical sites you are currently
working with or negotiating with but are not able to identify.</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><B>&nbsp;</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">In response to Staff&rsquo;s comments, the Registration Statement
has been revised. We have deleted the references of &ldquo;top&rdquo; and &ldquo;leading&rdquo; on pages 8, 34, 36, and 39 of Amendment
No.3.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><B>7.&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;We acknowledge
your revised disclosure in response to comment 5. However, phase I/II clinical trials also test how well cancer or other disease
responds to new treatment. Please explain how your Phase I/II clinical trial for ABV-1501 and ABV-1502 measured for such a response.
If it did not include any endpoints relating to efficacy, please explain how this trial is considered a Phase I/II trial.</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><B>&nbsp;</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">In response to Staff&rsquo;s comments, the Registration Statement
has been revised. We have inserted additional bullet points and rearranged original ones.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">For ABV-1501, please refer to the 4<SUP>th</SUP> bullet point
under the sub-heading &ldquo;ABV- 1501 Triple&hellip;&rdquo; on page 37 of Amendment No.3 for the revised disclosure of endpoints
associated with this product and the 7<SUP>th</SUP> bullet point for how Phase I/II clinical trial for ABV-1501 is measured.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">For ABV-1502, please refer to the 4<SUP>th</SUP> bullet point
under the sub-heading &ldquo;ABV- 1502 Solid &hellip;&rdquo; on page 37 of Amendment No.3 for the revised disclosure of endpoints
associated with this product and the 7<SUP>th</SUP> bullet point for how Phase I/II clinical trial for ABV-1502 is measured.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"></P>

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<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><B>8.&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Please explain
why 24 subjects enrolled in the study to see whether Maitake improves the neutrophil count and function in patients with MDA were
not treated.</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><B>&nbsp;</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">In response to Staff&rsquo;s comments, the Registration Statement
has been revised. It was intentionally designed to have these 24 subjects not treated because they were physically healthy and
were voluntary participants in the trial who donated their blood. Please refer to the revised disclosure on page 38 of Amendment
No.3.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><B>9.&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;We acknowledge
your revised disclosure in response to comment 9. Please further revise your disclosure on page 33 regarding the Phase I and the
Phase II Part One trials for ABV-1504 and ABV-1505 to clearly explain whether the primary and secondary endpoints were met for
each of the trials, and to discuss where the trials were conducted. In addition, we note your statement that the oral administration
of PDC-1421 was &ldquo;safe and well-tolerated&rdquo; for certain doses. As previously noted, the FDA makes the determination that
a drug is safe for use under prescribed conditions. Accordingly, please revise your disclosure to remove the suggestion that the
FDA or any comparable regulatory authority has determined your product to be safe.</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><B>&nbsp;</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">In response to Staff&rsquo;s comments, the Registration Statement
has been revised.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">Please refer to revised disclosure on pages 39-41 of Amendment
No.3 that has been categorized by each phase and each part, respectively, for both ABV-1504 and ABV-1505.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">In addition, we have removed the reference of &ldquo;safe and
well-tolerated&rdquo;.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><B><U>Market Opportunity and Growth Strategy/Business Plan,
page 34</U></B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><B>&nbsp;</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><B>10.&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;We note your
revised disclosure in this section that one of your competitive advantages is the &ldquo;intrinsic value&rdquo; of your licensed
compounds. Please expand your disclosure to describe this intrinsic value of the five compounds.</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><B>&nbsp;</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">We respectfully advise the Staff that we have revised the Registration
Statement and removed such reference that our competitive advantages is &ldquo;the intrinsic value&rdquo; of our licensed compounds.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><B>11.&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;In response
to our comment 14, you state that you will seek a qualified clinic to develop your product in the &ldquo;unlikely event&rdquo;
that you are not able to co-develop your products with &ldquo;leading big international pharmaceuticals.&rdquo; Since you currently
do not have any co-development agreements with any leading pharmaceutical companies, please explain why it is unlikely that you
may not enter into such an agreement, or delete the reference to the possibility being unlikely.</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><B>&nbsp;</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">In response to Staff&rsquo;s comments, the Registration Statement
has been revised and removed the reference of &ldquo;unlikely event&rdquo;. Please refer to the revised disclosure in the paragraph
starting with &ldquo;2. Once we complete POC, we will co-develop&hellip;&rdquo;on page  42 of Amendment No.3.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"></P>

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<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><B>12.&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Please explain
why you believe your business model provides you with a competitive advantage as the elements of your model are common in the
industry.</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><B></B>&nbsp;</P>


<P STYLE="font: 10pt/normal Times New Roman, Times, Serif; margin: 0">In response to Staff&rsquo;s comments, the Registration Statement
has been revised. Please refer to the revised disclosure in the paragraph starting with &ldquo;3. Our business model is different
from the traditional one&hellip;&rdquo;on page 42 of Amendment No.3.</P>

<P STYLE="font: 10pt/normal Times New Roman, Times, Serif; margin: 0">&nbsp;</P>

<P STYLE="font: 10pt/normal Times New Roman, Times, Serif; margin: 0"><B>13.&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;We refer
to your revised disclosure regarding the expressions of interest from pharmaceutical companies regarding certain of your licensed
compounds. Please disclose whether any of these discussions have resulted in any type of term sheet or contractual arrangement.
If not, please expand your disclosure to explain the possibility that you may not be able to reach any agreements on favorable
terms.</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><B>&nbsp;</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">In response to Staff&rsquo;s comments, the Registration Statement
has been revised. Please refer to the revised disclosure in the paragraph starting with &ldquo;ABVC will focus on the development&hellip;&rdquo;on
page  42 of Amendment No.3.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><B><U>Intellectual Property, page 35</U></B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><B>&nbsp;</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><B>14.&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Based on your
revised disclosures, it appears that the last two patents appearing in the table on page 36 have expired. Please either delete
them from the table or explain why it is appropriate to keep them.</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><B>&nbsp;</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">We respectfully advise the Staff that we have revised the Registration
Statement and removed such reference of the last two patents.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"></P>

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<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><B><U>Executive Compensation</U></B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><B>&nbsp;</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><B><U>Outstanding Equity Awards at Fiscal Year End, page 40</U></B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><B>&nbsp;</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><B>15.&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Please include
the updated disclosures for your fiscal year ended September 30, 2016, as required by Item 402(p) of Regulation S-K. </B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><B>&nbsp;</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">In response to Staff&rsquo;s comments, the Registration Statement
has been revised. Please refer to the revised disclosure on page 49 of Amendment No.3.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><B><U>Certain Relationships and Related Transactions, and Director
Independence, page 41</U></B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><B>&nbsp;</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><B>16.&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Please provide
the updated disclosures required by Item 404 of Regulation S-K. </B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><B>&nbsp;</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">In response to Staff&rsquo;s comments, the Registration Statement
has been revised. Please refer to the revised disclosure on pages 50-51 of Amendment No.3.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><B><U>Security Ownership of Certain Beneficial Owners and Management,
page 43</U></B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><B>&nbsp;</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><B>17.&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Please update
the table to reflect information as of the most recent practicable date as required by Item 403 of Regulation S-K.</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><B>&nbsp;</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">In response to Staff&rsquo;s comments, the Registration Statement
has been revised. Please refer to the revised disclosure on  page 51 of
Amendment No.3.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><B><U>Financial Statements</U></B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><B>&nbsp;</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><B><U>Table of Contents, page F-1</U></B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><B>&nbsp;</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><B>18.&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Please address
the following comments regarding your financial statements:</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><B>&nbsp;</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><B>&#9679;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Provide your auditors&rsquo; report that includes
the fiscal 2016 financial statements. In this regard, the report on page F-17 only covers fiscal 2015.</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><B>&nbsp;</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><B>&#9679;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Provide one set of audited comparable financial
statements for fiscal 2016 and 2015.</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><B>&nbsp;</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><B>In this regard, it is unclear why you provide the fiscal
2015 standalone financial statements beginning on page F-18 when they are included in the financial statements beginning on page
F-2.</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><B>&nbsp;</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><B>&#9679;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;When providing
the financial statements in the preceding bullet, ensure that you remove the word &ldquo;condensed&rdquo; from each basic financial
statement as condensed financial statements only apply to interim financial statements under Rule 8-03(a) of Regulation S-X.</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><B>&nbsp;</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><B></B>In
response to Staff&rsquo;s comments, the Registration Statement has been revised.</P>

<P STYLE="font: 10pt/normal Times New Roman, Times, Serif; margin: 0">&nbsp;</P>

<P STYLE="font: 10pt/normal Times New Roman, Times, Serif; margin: 0">Please refer to the auditors&rsquo; report that includes
the fiscal 2016 and 2015 financial statements on page F-2, and revised disclosure with audited comparable financial statements
for the fiscal years ended 2016 and 2015 on F-2 to F-11 of Amendment No.3.&nbsp;</P>

<P STYLE="font: 10pt/normal Times New Roman, Times, Serif; margin: 0">&nbsp;</P>

<P STYLE="margin: 0">We also removed the word &ldquo;condensed&rdquo; from each basic financial statement for the fiscal
years ended 2016 and 2015.</P>

<P STYLE="margin: 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"></P>

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<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><B>19.&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;We acknowledge
your response to prior comment 20. As previously requested, please tell us about your $300,000 &ldquo;other payable.&rdquo; In
this regard, tell us the following:</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><B>&nbsp;</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&#9679;<B>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;To whom you owed
the $300,000;</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><B>&nbsp;</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><B>&#9679;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;What you received in exchange for this payable
(confirm whether or not you received $300,000 in cash);</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><B>&nbsp;</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><B>&#9679;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Assuming you received cash, why the creditor advanced
you these funds (tell us whether this is some form of borrowing); and</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><B>&nbsp;</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><B>&#9679;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;How the
cash flows associated with this obligation qualify as operating cash flows under ASC 230-10-45-16 an 45-17 instead of financing
activities under ASC 230-10-45-14 and 45-15. In addition, please revise your filing to provide the error correction disclosures
required by ASC 250-10-50-7 and 50-8 for your reclassification of your &ldquo;due to shareholder&rdquo; obligation and any reclassification
related to your &ldquo;other payable,&rdquo; or explain to us why such disclosure is not warranted.</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><B>&nbsp;</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"></P>

<P STYLE="font: 10pt/normal Times New Roman, Times, Serif; margin: 0">In response to Staff&rsquo;s comments, the $300,000 was owed
to the consultant, Euro-Asia Investment &amp; Finance Corp. Limited (&ldquo;Euro-Asia&rdquo;).</P>

<P STYLE="font: 10pt/normal Times New Roman, Times, Serif; margin: 0">&nbsp;</P>

<P STYLE="font: 10pt/normal Times New Roman, Times, Serif; margin: 0">In exchange for the payable of $300,000, Euro-Asia provided
the Company with the professional service for our reverser merger transaction which was completed in 2016.</P>

<P STYLE="font: 10pt/normal Times New Roman, Times, Serif; margin: 0">&nbsp;</P>

<P STYLE="font: 10pt/normal Times New Roman, Times, Serif; margin: 0">No cash was received in this transaction. Hence, this is
not related to the loan or advance from the creditor, but the payable to the professional service fee instead. It was correct to
be disclosed as an operating cash flow item.</P>

<P STYLE="font: 10pt/normal Times New Roman, Times, Serif; margin: 0">&nbsp;</P>

<P STYLE="font: 10pt/normal Times New Roman, Times, Serif; margin: 0">In response to Staff&rsquo;s comment on reclassification
of &ldquo;due to shareholder&rdquo;, the Registration Statement has been revised. Please refer to the revised disclosure on page
F-6 of Amendment No.3 and page F-5 of September 30, 2016 10-K/A No.2.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"></P>

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<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><B>20.&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;We acknowledge
your response to prior comment 21. Please address the following comments:</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><B>&nbsp;</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><B>&#9679;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Revise your statements of operations to present
all your research and development expenses, including this upfront license fee, separately from your selling, general and administrative
expenses. See ASC 730-10-50-1.</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><B>&nbsp;</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><B>&#9679;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Tell us why you have not filed an Item 4.02 Form
8-K related to the financial statements included in your June 30, 2016 Form 10-Q and why you have not amended that interim report;
and</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><B>&nbsp;</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><B>&#9679;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Amend your
September 30, 2016 Form 10-K and this filing for the revision in the first bullet of this comment and to provide the error correction
disclosures required by ASC 250-10-50-7 and 50-8. When providing these disclosures, we remind you that although our comment may
have prompted your reconsideration of your accounting, you must take responsibility for both your original and revised accounting.</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><B>&nbsp;</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><B></B>In response to Staff&rsquo;s comments, the Registration Statement has been revised. Please refer to the revised disclosure
on statements of operations to present all our research and development expenses on page F-4 of Amendment No.3 for the period
for September 30, 2016, and page F-3 of related 10-K/A No.2</P>

<P STYLE="font: 10pt/normal Times New Roman, Times, Serif; margin: 0">&nbsp;</P>

<P STYLE="font: 10pt/normal Times New Roman, Times, Serif; margin: 0">We have also filed the 10Q/A for the period ended June 30,
2016 on February 22, 2017 to amend the disclosure of research and development expenses. Please refer to the revised disclosure
on page 3 of 10Q/A No.1 for the quarter ended June 30, 2016.&nbsp;</P>

<P STYLE="font: 10pt/normal Times New Roman, Times, Serif; margin: 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><B><U>Exhibit Index, page II-3</U></B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><B>&nbsp;</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><B>21.&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Please revise
your exhibit index to identify the other parties to the agreements filed as exhibits 10.1 and 10.2.</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><B>&nbsp;</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><FONT STYLE="font-size: 10pt">In response to Staff&rsquo;s comments,
the Registration Statement has been revised. Please refer to the revised disclosure on page </FONT>&#1055;-3 <FONT STYLE="font-size: 10pt">of
Amendment No.3.</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"></P>

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<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><B><U>Exhibit 23.1</U></B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><B>&nbsp;</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><B>22.&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;We acknowledge
your response to prior comment 22. As requested above, please include your auditor&rsquo;s report for the fiscal year 2016 in your
filing. In addition, please ensure that the date of the report is appropriately referenced in their consent. In this regard, the
current consent indicates that the date of their report is January 11, 2017 when the date of the report included in your September
30, 2016 Form 10-K is January 12, 2017.</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><B>&nbsp;</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><FONT STYLE="font-size: 10pt">In response to Staff&rsquo;s comments,
the Registration Statement has been revised. Please refer to the revised disclosure on page </FONT>&#1055;-3 <FONT STYLE="font-size: 10pt">of
Amendment No.3 and exhibit 23.1.</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><B>23. &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;The Additional
Comments:</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><B>&nbsp;</B></P>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"><TR STYLE="vertical-align: top">
<TD STYLE="width: 0.25in"></TD><TD STYLE="width: 0.25in"><B>1)</B></TD><TD><B>The audit report should (a) include an explanatory paragraph relating to the restatement pursuant to PCAOB AS 3101.18a-18c;
and (b) the date of the report should be updated or have dual dates per AC3110.05;</B></TD></TR></TABLE>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in; text-indent: -0.25in"><B>&nbsp;</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in">In response to Staff&rsquo;s comments, the Registration
Statement has been revised. Please refer to the revised disclosure on pages F-2 of Amendment No.3 and page   F-1 of 10-K/A
No.2.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"><TR STYLE="vertical-align: top">
<TD STYLE="width: 0.25in"></TD><TD STYLE="width: 0.25in"><B>2)</B></TD><TD><B>The balance sheet and other financial statements cannot be labeled as &ldquo;condensed&rdquo;.;</B></TD></TR></TABLE>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in; text-indent: -0.25in"><B></B>&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in">In response to Staff&rsquo;s comments, the
Registration Statement has been revised. Please refer to the revised disclosure on page F-3 to F-6 of Amendment No.3 and
page   F-2 to F-5 of 10-K/A No.2.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"><TR STYLE="vertical-align: top">
<TD STYLE="width: 0.25in"></TD><TD STYLE="width: 0.25in"><B>3)</B></TD><TD><B>All the financial statements should be labeled as &ldquo;restated&rdquo;;</B></TD></TR></TABLE>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in; text-indent: -0.25in"><B>&nbsp;</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in">In response to Staff&rsquo;s comments, the
Registration Statement has been revised. Please refer to the revised disclosure on page F-3 to    F-6 of Amendment No.3
and page   F-2 to F-5 of 10-K/A No.2.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"><TR STYLE="vertical-align: top">
<TD STYLE="width: 0.25in"></TD><TD STYLE="width: 0.25in"><B>4)</B></TD><TD><B>The company needs to respond to comment No. 19 to the S-1 with regard to the $300k other payable as to whether those should
be categorized as operating activity or investment activity;</B></TD></TR></TABLE>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; text-align: left; margin-bottom: 0pt">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; text-align: left; margin-bottom: 0pt; margin-left: 0.5in">In response to Staff&rsquo;s
comments, the $300,000 was owed to the consultant, Euro-Asia Investment &amp; Finance Corp. Limited (&ldquo;Euro-Asia&rdquo;).</P>

<P STYLE="font: 10pt/normal Times New Roman, Times, Serif; margin: 0">&nbsp;</P>

<P STYLE="font: 10pt/normal Times New Roman, Times, Serif; margin: 0 0 0 0.5in">In exchange for the payable of $300,000, Euro-Asia
provided the Company with the professional service for our reverser merger transaction which was completed in 2016.</P>

<P STYLE="font: 10pt/normal Times New Roman, Times, Serif; margin: 0">&nbsp;</P>

<P STYLE="font: 10pt/normal Times New Roman, Times, Serif; margin: 0 0 0 0.5in">No cash was received in this transaction. Hence,
this is not related to the loan or advance from the creditor, but the payable to the professional service fee instead. It was
correct to be categorized as an operating cash flow item.</P>

<P STYLE="font: 10pt/normal Times New Roman, Times, Serif; margin: 0 0 0 0.5in">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"><TR STYLE="vertical-align: top">
<TD STYLE="width: 0.25in"></TD><TD STYLE="width: 0.25in"><B>5)</B></TD><TD><B>The cash flow statement for FYE 9/30/15 should be labeled as &ldquo;restated&rdquo; due to the reclassification. </B></TD></TR></TABLE>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; text-align: left; margin-bottom: 0pt">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; text-align: left; margin-bottom: 0pt; margin-left: 0.5in">In response to Staff&rsquo;s
comments, the Registration Statement has been revised. Please refer to the revised disclosure on page F-6 of Amendment No.3 and
page F-5 of 10-K/A No.2.</P>

<P STYLE="margin: 0">&nbsp;</P>

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<P STYLE="margin: 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"></P>

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<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">In responding to your comments, the Company acknowledges that:</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<TABLE CELLSPACING="0" CELLPADDING="0" STYLE="width: 100%; font-size: 10pt">
<TR STYLE="vertical-align: top">
    <TD STYLE="width: 29px"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#9679;</FONT></TD>
    <TD><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">the Company is responsible for the adequacy and accuracy of the disclosure in the filing;</FONT></TD></TR>
<TR STYLE="vertical-align: top">
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD></TR>
<TR STYLE="vertical-align: top">
    <TD><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#9679;</FONT></TD>
    <TD><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">Staff comments or changes to disclosure in response to Staff comments do not foreclose the Commission from taking any action with respect to the filing; and</FONT></TD></TR>
<TR STYLE="vertical-align: top">
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD></TR>
<TR STYLE="vertical-align: top">
    <TD><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#9679;</FONT></TD>
    <TD><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">the Company may not assert Staff comments as a defense in any proceeding initiated by the Commission or any person under the federal securities laws of the United States.</FONT></TD></TR>
</TABLE>
<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">We appreciate the assistance the Staff has provided with its
comments. If you have any questions, please do not hesitate to call our counsel, Joan Wu, Esq. of Hunter Taubman Fischer &amp;
Li LLC, at (212) 732-7184.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"></P>

<TABLE CELLSPACING="0" CELLPADDING="0" STYLE="width: 100%; border-collapse: collapse; font-size: 10pt">
<TR STYLE="vertical-align: top">
    <TD STYLE="padding: 0; text-indent: 0; width: 60%">&nbsp;</TD>
    <TD STYLE="padding: 0; text-indent: 0; width: 40%"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">Sincerely,</FONT></TD></TR>
<TR STYLE="vertical-align: top">
    <TD STYLE="padding: 0; text-indent: 0">&nbsp;</TD>
    <TD STYLE="padding: 0; text-indent: 0">&nbsp;</TD></TR>
<TR STYLE="vertical-align: top">
    <TD STYLE="padding: 0; text-indent: 0">&nbsp;</TD>
    <TD STYLE="padding: 0; text-indent: 0; border-bottom: Black 1.5pt solid"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">Kira Huang</FONT></TD></TR>
<TR STYLE="vertical-align: top">
    <TD STYLE="padding: 0; text-indent: 0">&nbsp;</TD>
    <TD STYLE="padding: 0; text-indent: 0"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">Chief Financial Officer</FONT></TD></TR>
<TR STYLE="vertical-align: top">
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    <TD STYLE="padding: 0; text-indent: 0"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">American BriVision (Holding) Corporation</FONT></TD></TR>
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<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">cc:&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Joan Wu, Esq.</P>

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