Regencell Bioscience Holdings Limited
11/F First Commercial Building
33-35 Leighton Road, Causeway Bay, Hong Kong
July 13, 2021
VIA EDGAR
U.S. Securities and Exchange Commission
Division of Corporation Finance
Office of Trade and Services
100 F Street, N.E.
Mail Stop 3561
Washington, DC 20549
| Attn: | Tara Harkins |
| Al Pavot | |
| Abby Adams | |
| Laura Crotty |
| Re: | Regencell Bioscience Holdings Limited |
| Registration Statement on Form F-1, as amended (File No. 333-253571) | |
| Request for Acceleration of Effectiveness |
Dear Ms. Adams:
In accordance with Rule 461 of the General Rules and Regulations under the Securities Act of 1933, as amended, Regencell Bioscience Holdings Limited hereby requests that the effectiveness of the above-referenced Registration Statement on Form F-1, as amended be accelerated to, and that the Registration Statement become effective at 4:00 p.m., Eastern Time, on July 15, 2021, or as soon thereafter as practicable.
| Very truly yours, | |
| /s/ Yat-Gai Au | |
|
Yat-Gai Au Chief Executive Officer |
| cc: |
Joan Wu Arila Zhou |
| Hunter Taubman Fischer & Li LLC |