CORRESP 1 filename1.htm

 

  NELSON MULLINS RILEY & SCARBOROUGH LLP
ATTORNEYS AND COUNSELORS AT LAW
     
Jonathan H. Talcott
T: 202.689.2806
Jon.talcott@nelsonmullins.com
  101 Constitution Avenue, NW
Suite 900
Washington D.C., 20001
T: 202.689.2800 F: 202.689.2860
nelsonmullins.com

 

June 6, 2025

 

Division of Corporation Finance

U.S. Securities and Exchange Commission

100 F Street, N.E.

Washington, DC 20549

Attention: Chris Edwards
  Joe McCann

 

RE: Abpro Holdings, Inc.
  Registration Statement on Form S-1
  Filed May 22, 2025
  File No. 333-287492

 

Ladies and Gentlemen:

 

On behalf of Abpro Holdings, Inc. (the “Company”), we are hereby responding to the letter dated May 30, 2025 (the “Comment Letter”) from the staff (the “Staff”) of the Securities and Exchange Commission (“SEC” or the “Commission”), regarding the Company’s Registration Statement on Form S-1 filed on May 22, 2025 (the “Registration Statement”). In response to the Comment Letter and to update certain information in the Registration Statement, the Company is submitting its Amendment No. 1 to the Registration Statement (the “Amended Registration Statement”) with the Commission today. The numbered paragraphs below correspond to the numbered comments in the Comment Letter, and the Staff’s comments are presented in bold italics.

 

Registration Statement on Form S-1 filed May 22, 2025

 

Cover Page

 

1. Please revise the prospectus cover page to clearly state that YA II PN, Ltd. is an underwriter. For guidance, refer to Securities Act Sections Compliance and Disclosure Interpretation Q. 139.13.

 

Response: The Company acknowledges the Staff’s comment and advises the Staff that it has revised the disclosure on the cover page of the Amended Registration Statement as requested.

 

*****

 

 

 

 

If you have any additional questions regarding any of our responses or the Amended Registration Statement, please do not hesitate to contact Mike Bradshaw at (202) 689-2808.

 

  Very truly yours,
   
  /s/ Jonathan H. Talcott
  Jonathan H. Talcott

 

cc:Miles Suk, Chief Executive Officer, Abpro Holdings, Inc.