<SEC-DOCUMENT>0001520138-19-000234.txt : 20201016
<SEC-HEADER>0001520138-19-000234.hdr.sgml : 20201016
<ACCEPTANCE-DATETIME>20190709170715
<PRIVATE-TO-PUBLIC>
ACCESSION NUMBER:		0001520138-19-000234
CONFORMED SUBMISSION TYPE:	CORRESP
PUBLIC DOCUMENT COUNT:		2
FILED AS OF DATE:		20190709

FILER:

	COMPANY DATA:	
		COMPANY CONFORMED NAME:			BIOVIE INC.
		CENTRAL INDEX KEY:			0001580149
		STANDARD INDUSTRIAL CLASSIFICATION:	PHARMACEUTICAL PREPARATIONS [2834]
		IRS NUMBER:				462510769
		STATE OF INCORPORATION:			NV
		FISCAL YEAR END:			0630

	FILING VALUES:
		FORM TYPE:		CORRESP

	BUSINESS ADDRESS:	
		STREET 1:		2120 COLORADO AVE.
		STREET 2:		SUITE 230
		CITY:			LOS ANGELES
		STATE:			CA
		ZIP:			90404
		BUSINESS PHONE:		310-444-4300

	MAIL ADDRESS:	
		STREET 1:		2120 COLORADO AVE.
		STREET 2:		SUITE 230
		CITY:			LOS ANGELES
		STATE:			CA
		ZIP:			90404

	FORMER COMPANY:	
		FORMER CONFORMED NAME:	NANOANTIBIOTICS, INC.
		DATE OF NAME CHANGE:	20130625
</SEC-HEADER>
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<P STYLE="font: 11pt Arial, Helvetica, Sans-Serif; margin: 12pt 96pt 0 0; text-align: right">July 9, 2019</P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 12pt 0 0">&nbsp;</P>

<P STYLE="font: 11pt Arial, Helvetica, Sans-Serif; margin: 0">Christine Westbrook</P>

<P STYLE="font: 11pt Arial, Helvetica, Sans-Serif; margin: 0">Securities and Exchange Commission</P>

<P STYLE="font: 11pt Arial, Helvetica, Sans-Serif; margin: 0">100 F Street, N.E.</P>

<P STYLE="font: 11pt Arial, Helvetica, Sans-Serif; margin: 0">Washington, DC 20549</P>



<P STYLE="font: 11pt Arial, Helvetica, Sans-Serif; margin: 0 0 0 1in; text-indent: -1in"><B>&nbsp;</B></P>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 11pt Arial, Helvetica, Sans-Serif; margin-top: 0; margin-bottom: 0"><TR STYLE="vertical-align: top">
<TD STYLE="width: 0"></TD><TD STYLE="width: 1in"><B>Re:</B></TD><TD><B>BioVie Inc.</B></TD></TR></TABLE>

<P STYLE="font: 11pt Arial, Helvetica, Sans-Serif; margin: 0 0 0 1in"><B>Amendment No. 1 to Registration Statement on Form S-1</B></P>

<P STYLE="font: 11pt Arial, Helvetica, Sans-Serif; margin: 0 0 0 1in"><B>Filed July 1, 2019</B></P>

<P STYLE="font: 11pt Arial, Helvetica, Sans-Serif; margin: 0 0 0 1in"><B>File No. 333-231136</B></P>

<P STYLE="font: 11pt Arial, Helvetica, Sans-Serif; margin: 0">&nbsp;</P>

<P STYLE="font: 11pt Arial, Helvetica, Sans-Serif; margin: 0 0 0 0.4in; text-align: justify; text-indent: -0.4in">Dear Ms. Westbrook:</P>

<P STYLE="font: 11pt Arial, Helvetica, Sans-Serif; margin: 12pt 0 0; text-align: justify">BioVie Inc. (the
&ldquo;<U>Company</U>&rdquo;) hereby provides responses (the &ldquo;<U>Response Letter</U>&rdquo;) to a comment issued in a
letter dated July 8, 2019 (the &ldquo;<U>Staff Letter</U>&rdquo;) regarding Amendment No. 1 to the Company&rsquo;s
Registration Statement on Form S-1 filed July 1, 2019 (the &ldquo;<U>Registration Statement</U>&rdquo;).</P>

<P STYLE="font: 11pt Arial, Helvetica, Sans-Serif; margin: 12pt 0 0; text-align: justify">In order to facilitate the review by
the staff of the Securities and Exchange Commission (the &ldquo;<U>Staff</U>&rdquo;) of the Response Letter the numbered paragraphs
set forth below corresponds to the numbered paragraphs in the Staff Letter.</P>

<P STYLE="font: 11pt Arial, Helvetica, Sans-Serif; margin: 12pt 0 0; text-align: justify"><B><U>Amendment No. 1 to Form S-1 filed
July 1, 2019</U></B></P>

<P STYLE="font: 11pt Arial, Helvetica, Sans-Serif; margin: 12pt 0 0; text-align: justify"><B><U>Cover page</U></B></P>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 12pt Times New Roman, Times, Serif; margin-top: 12pt; margin-bottom: 0"><TR STYLE="vertical-align: top">
<TD STYLE="width: 0"></TD><TD STYLE="width: 0.5in">1.</TD><TD><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 11pt"><B>Please revise your cover page to disclose the volume
of securities you are offering as required by Item 501(b)(2) of Regulation S-K. Please see Securities Act Rules Compliance and
Disclosure Interpretations 227.02 for guidance.</B></FONT></TD></TR></TABLE>

<P STYLE="font: 11pt Arial, Helvetica, Sans-Serif; margin: 12pt 0 0 0.5in; text-indent: 0in">COMPANY RESPONSE: The Company has
added the number of shares being offered to the prospectus cover page.</P>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 12pt Times New Roman, Times, Serif; margin-top: 12pt; margin-bottom: 0"><TR STYLE="vertical-align: top">
<TD STYLE="width: 0"></TD><TD STYLE="width: 0.5in">2.</TD><TD><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 11pt"><B>We note your response to comment 1 and your disclosure
indicating you plan to effect a 1:125 reverse stock split but have not yet done so. Please disclose whether the Board of Directors
approved this ratio and your anticipated timing to effect the reverse stock split, including if it will be effected prior to effectiveness
of the registration statement. Alternatively, please state a recent closing price without such assumption and tell us why you believe
it is appropriate to reflect outstanding share amounts giving effect to the reverse stock split.</B></FONT></TD></TR></TABLE>

<P STYLE="font: 11pt Arial, Helvetica, Sans-Serif; margin: 12pt 0 0 0.5in; text-indent: 0in">COMPANY RESPONSE: A range of ratios
&ndash; including 1:125 &ndash; has been approved by the Board of Directors and the timing of the effectiveness of the reverse
split is indicated on page 1 in relation to the closing of the offering. For the Staff&rsquo;s information, the Company currently
intends to file an amendment to its Articles of Incorporation in Nevada following the completion of marketing of the offering and
receipt of Nasdaq approval regarding its listing application, with the effectiveness of such amendment to be contemporaneous with
the anticipated effectiveness of the Form S-1. In light of the</P>

<P STYLE="font: 11pt Arial, Helvetica, Sans-Serif; margin: 0 0 0 0.5in; text-indent: 0in">&nbsp;</P>


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<P STYLE="font: 11pt Arial, Helvetica, Sans-Serif; margin: 0 0 0 0.5in; text-indent: 0in">Nasdaq minimum price per share requirement and the
statements on the cover page and in other sections of the prospectus to the effect that the offering is conditioned on Nasdaq listing,
the Company believes that the more informative disclosure for investors in the offering is reflective of the reverse split. The
Company further acknowledges that a further amendment to the Form S-1 will be necessary to retroactively reflect the reverse split
in its historical financial statements, which it currently plans to file at the same time as the Nevada state filing.</P>

<P STYLE="font: 11pt Arial, Helvetica, Sans-Serif; margin: 12pt 0 0">Please let me know if the Staff has any further questions
or concerns with respect to the Registration Statement.</P>

<P STYLE="font: 11pt Arial, Helvetica, Sans-Serif; margin: 12pt 0 0 3in">Sincerely,</P>

<P STYLE="font: 11pt Arial, Helvetica, Sans-Serif; margin: 0 0 0 3in">&nbsp;</P>

<P STYLE="font: 11pt Arial, Helvetica, Sans-Serif; margin: 0 0 0 3in">/s/ Joanne Wendy Kim</P>

<P STYLE="font: 11pt Arial, Helvetica, Sans-Serif; margin: 0 0 0 3in">Joanne Wendy Kim<BR> Chief Financial Officer</P>

<P STYLE="font: 11pt Arial, Helvetica, Sans-Serif; margin: 12pt 0 0">CC:&#9;Mitchell S. Nussbaum, Esq.</P>

<P STYLE="font: 11pt Arial, Helvetica, Sans-Serif; margin: 12pt 0 0">&nbsp;</P>

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