<SEC-DOCUMENT>0001213900-19-002589.txt : 20190905
<SEC-HEADER>0001213900-19-002589.hdr.sgml : 20190905
<ACCEPTANCE-DATETIME>20190214163654
<PRIVATE-TO-PUBLIC>
ACCESSION NUMBER:		0001213900-19-002589
CONFORMED SUBMISSION TYPE:	CORRESP
PUBLIC DOCUMENT COUNT:		2
FILED AS OF DATE:		20190214

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:		44370 OLD WARM SPRINGS BLVD.
		CITY:			FREMONT
		STATE:			CA
		ZIP:			94538
		BUSINESS PHONE:		845-551-8728

	MAIL ADDRESS:	
		STREET 1:		44370 OLD WARM SPRINGS BLVD.
		CITY:			FREMONT
		STATE:			CA
		ZIP:			94538

	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>
<DOCUMENT>
<TYPE>CORRESP
<SEQUENCE>1
<FILENAME>filename1.htm
<TEXT>
<HTML>
<HEAD>
     <TITLE></TITLE>
</HEAD>
<BODY STYLE="font: 10pt Times New Roman, Times, Serif">

<P STYLE="margin: 0"></P>

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

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0">&nbsp;<IMG SRC="image_001.jpg" ALT=""></P>

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

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: right">February 14, 2019</P>

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

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

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

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0">100 F Street, NE</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0">Washington, D.C. 20549</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0">Attn: Ms. Erin Jaskot and Mr. Jeffrey Gabor</P>

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

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in"><B>Re: American BriVision (Holding) Corporation</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in"><B>Registration Statement on Form S-1</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in"><B>Submitted on November 14, 2018</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in"><B>File No. 333-228387</B></P>

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

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0">Dear Ms. Erin Jaskot and Mr. Jeffrey Gabor:</P>

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

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 0.5in">Please find below our responses
to the questions raised by the staff (the &ldquo;<B>Staff</B>&rdquo;) of the Securities and Exchange Commission (the &ldquo;<B>Commission</B>&rdquo;)
in its letter of comments dated December 6, 2018 (the &ldquo;<B>Comment Letter&rdquo;) </B>relating to the registration statement
on Form S-1 (the &ldquo;<B>Registration Statement</B>&rdquo;), which was submitted to the Commission by American BriVision (Holding)
Corporation (the &ldquo;<B>Company</B>&rdquo; or &ldquo;<B>we</B>&rdquo;) on November 14, 2018.</P>

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

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 0.5in">The Company&rsquo;s responses
are numbered to correspond to the Staff&rsquo;s comments. For your convenience, each of the Staff&rsquo;s comments contained in
the Comment Letter has been restated.</P>

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

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 0.5in">We have also updated the
Registration Statement on Form S-1/Amendment No. 1 (&ldquo;<B>Amendment No. 1</B>&rdquo;) which is submitted to the Commission
simultaneously together with this letter. We would like to bring to your attention that in Amendment No. 1 we seek registration
of the Series A Convertible Preferred Stock as opposed to our common stock. The material terms of the Series A Convertible Preferred
Stock are described in Amendment No. 1.</P>

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

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

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

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

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

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">1. Please revise your cover page to explain
that there is no established public trading market for your common stock and prices on the OTCQB may not be indicative of the market
price of your common stock on Nasdaq.</P>

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

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

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">We have revised the cover page in accordance
with the Staff&rsquo;s comment to include the explanation that there is no established public trading market for our common stock
and prices on the OTCQB may not be indicative of the market price of our common stock on Nasdaq. Please note that we are seeking
registration of the Series A Convertible Preferred Stock as opposed to our common stock. Please see the cover page of Amendment
No. 1. &nbsp;</P>

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

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

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

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">2. We note that this is a firm commitment offering.
Please identify the lead underwriter(s) on the prospectus cover page. Please note that we may defer further review of any amendment
to your registration statement that does not include the name(s) of the lead underwriter(s).</P>

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

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

<!-- Field: Page; Sequence: 1 -->
    <DIV STYLE="margin-top: 6pt; margin-bottom: 6pt; border-bottom: Black 1.5pt solid"><P STYLE="margin-top: 0pt; text-align: center; margin-bottom: 0pt"><!-- Field: Sequence; Type: Arabic; Name: PageNo -->1<!-- Field: /Sequence -->&nbsp;</P><P STYLE="margin-top: 0pt; text-align: center; margin-bottom: 0pt"></P><P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: center">&nbsp;</P><P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: center">1185 Avenue of the Americas | 37<SUP>th</SUP> Floor | New York, NY | 10036</P><P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: center">T (212) 930 9700 | F (212) 930 9725 | WWW.SRF.LAW</P><P STYLE="margin-top: 0pt; text-align: center; margin-bottom: 0pt"></P></DIV>
    <DIV STYLE="page-break-before: always; margin-top: 6pt; margin-bottom: 6pt"><P STYLE="margin: 0pt">&nbsp;</P></DIV>
    <!-- Field: /Page -->

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

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><IMG SRC="image_001.jpg" ALT="">&nbsp;</P>

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

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

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

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">We had discussions with Boustead Securities
LLC (the &ldquo;Underwriter&rdquo;) about this offering. And both the Underwriter and us have agreed that this offering will be
conducted on a &ldquo;best efforts&rdquo; basis and the securities to be offered to the public will be the Series A Convertible
Preferred Stock as opposed to our common stock. Please see the cover page of Amendment No.1 where we identify the Underwriter.</P>

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

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><U>Mergers, page iii</U></P>

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

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

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

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">3. We noted that this prospectus assumes that
both the BioLite and BioKey mergers were completed as of the date of this prospectus and gives effect to the mergers. Please confirm
that you will not seek effectiveness until completion of the mergers or revise the filing so it does not assume the mergers have
been completed.</P>

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

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

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

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0">The BioLite and BioKey mergers consummated on February 8, 2019.
The Company is in the process of distributing shares of its common stock to the shareholders of BioLite and BioKey pursuant to
the registration statement on a form S-4 dated January 16, 2019 which became effective by operation of law on or about February
5, 2018. We have revised the Registration Statement to provide updates on the two mergers. Please refer to page iii of Amendment
No. 1.</P>

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

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

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

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

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">4. Please update the financial statements and
financial information included in the filing in accordance with Rule 8-08 of Regulation S-X.</P>

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

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

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

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0">The Company has updated the financial statements and financial information
in accordance with Rule 8-08 of Regulation S-X. Please see Amendment No. 1.</P>

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

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">Should you have any questions regarding the
foregoing, please do not hesitate to contact the Company&rsquo;s counsel, Jay Kaplowitz, Esq., David Manno, Esq. and Huan Lou,
Esq. of Sichenzia Ross Ference LLP at (212) 930-9700.</P>

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

<TABLE CELLSPACING="0" CELLPADDING="0" STYLE="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse">
<TR STYLE="vertical-align: top">
    <TD>&nbsp;</TD>
    <TD COLSPAN="2"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">Very truly yours,</FONT></TD></TR>
<TR STYLE="vertical-align: top">
    <TD STYLE="width: 60%">&nbsp;</TD>
    <TD STYLE="width: 5%">&nbsp;</TD>
    <TD STYLE="width: 35%">&nbsp;</TD></TR>
<TR STYLE="vertical-align: top">
    <TD>&nbsp;</TD>
    <TD><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">By:</FONT></TD>
    <TD STYLE="border-bottom: black 1.5pt solid"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">/s/ Jay Kaplowitz</FONT></TD></TR>
<TR STYLE="vertical-align: top">
    <TD>&nbsp;</TD>
    <TD><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">Name:</FONT></TD>
    <TD><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;Jay Kaplowitz</FONT></TD></TR>
<TR STYLE="vertical-align: top">
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">On behalf of American BriVision (Holding) Corporation</FONT></TD></TR>
</TABLE>
<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0">&nbsp;</P>



<P STYLE="margin: 0"></P>

<!-- Field: Page; Sequence: 2; Options: Last -->
    <DIV STYLE="margin-top: 6pt; margin-bottom: 6pt; border-bottom: Black 1.5pt solid"><P STYLE="margin-top: 0pt; text-align: center; margin-bottom: 0pt"><!-- Field: Sequence; Type: Arabic; Name: PageNo -->2<!-- Field: /Sequence -->&nbsp;</P><P STYLE="margin-top: 0pt; text-align: center; margin-bottom: 0pt"></P><P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: center">&nbsp;</P><P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: center">1185 Avenue of the Americas | 37<SUP>th</SUP> Floor | New York, NY | 10036</P><P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: center">T (212) 930 9700 | F (212) 930 9725 | WWW.SRF.LAW</P><P STYLE="margin-top: 0pt; text-align: center; margin-bottom: 0pt"></P></DIV>
    <!-- Field: /Page -->

<P STYLE="margin: 0"></P>

</BODY>
</HTML>
</TEXT>
</DOCUMENT>
<DOCUMENT>
<TYPE>GRAPHIC
<SEQUENCE>2
<FILENAME>image_001.jpg
<DESCRIPTION>GRAPHIC
<TEXT>
begin 644 image_001.jpg
M_]C_X  02D9)1@ ! 0$ 8 !@  #_VP!#  @&!@<&!0@'!P<)"0@*#!0-# L+
M#!D2$P\4'1H?'AT:'!P@)"XG("(L(QP<*#<I+# Q-#0T'R<Y/3@R/"XS-#+_
MVP!# 0D)"0P+#!@-#1@R(1PA,C(R,C(R,C(R,C(R,C(R,C(R,C(R,C(R,C(R
M,C(R,C(R,C(R,C(R,C(R,C(R,C(R,C+_P  1" !^ (D# 2(  A$! Q$!_\0
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MMXF\.V.LVBND-U'O"/U4YP1^!!%:U8/1@%%%% !1110 4444 %%%% '$>!_
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&14ZL#__9

end
</TEXT>
</DOCUMENT>
</SEC-DOCUMENT>
