AVALON GLOBOCARE CORP.

83 South Street, Suite 101

Freehold, New Jersey 07728

August 8, 2017

  

VIA EDGAR

 

United States Securities

and Exchange Commission

100 F Street, N.E.

Washington, D.C. 20549

Attention: Pamela A. Long, Assistant Director

 

  Re: Avalon GloboCare Corp.
    Registration Statement on Form S-1
    File No. 333-217809

        

Ladies and Gentlemen:

Pursuant to Rule 461 of the General Rules and Regulations under the Securities Act of 1933, as amended (the “Act”), Avalon GloboCare Corp. (the “Company”) respectfully requests that the effective date of the registration statement referred to above be accelerated so that it will become effective at 10:00 a.m., Eastern Time, on Thursday August 10, 2017, or as soon thereafter as possible.

We hereby acknowledge the following:

that should the Commission or the staff, acting pursuant to delegated authority, declare the filing effective, it does not foreclose the Commission from taking any action with respect to the filing;
the action of the Commission or the staff, acting pursuant to delegated authority, in declaring the filing effective, does not relieve the Company from its full responsibility for the adequacy and accuracy of the disclosure in the filing; and
the Company may not assert staff comments and the declaration of effectiveness as a defense in any proceeding initiated by the Commission or any person under the federal securities laws of the United States.

 

AVALON GLOBOCARE CORP.

By: /s/ David Jin

Name: David Jin

Title: Chief Executive Officer