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                               January 22, 2024

       Uttam Patil, Ph.D.
       Chief Executive Officer
       ABVC BioPharma, Inc.
       44370 Old Warm Springs Blvd.
       Fremont, CA 94538

                                                        Re: ABVC BioPharma,
Inc.
                                                            Registration
Statement on Form S-1
                                                            Filed January 12,
2024
                                                            File No. 333-276500

       Dear Uttam Patil:

              We have conducted a limited review of your registration statement
and have the
       following comments.

              Please respond to this letter by amending your registration
statement and providing the
       requested information. If you do not believe a comment applies to your
facts and circumstances
       or do not believe an amendment is appropriate, please tell us why in
your response.

              After reviewing any amendment to your registration statement and
the information you
       provide in response to this letter, we may have additional comments.

       Registration Statement on Form S-1 filed January 12, 2024

       Executive Compensation, page 80

   1.                                                   Please revise your
registration statement to include the executive compensation
                                                        disclosures required
for the fiscal year ended December 31, 2023. Refer to Item 402(n)(1)
                                                        of Regulation S-K and
Question 117.05 of the Regulation S-K Compliance and Disclosure
                                                        Interpretations.
       Selling Stockholders, page 91

   2.                                                   Please update the
selling stockholder table to reflect all of the shares being registered
                                                        pursuant to this
registration statement on behalf of the selling stockholders. In this regard,
                                                        the number in the table
appears to exclude the 1,000,000 shares of common stock
                                                        underlying the 2nd Lind
Warrant.
 Uttam Patil, Ph.D.
FirstName  LastNameUttam   Patil, Ph.D.
ABVC BioPharma,    Inc.
Comapany
January 22,NameABVC
            2024        BioPharma, Inc.
January
Page 2 22, 2024 Page 2
FirstName LastName
        We remind you that the company and its management are responsible for
the accuracy
and adequacy of their disclosures, notwithstanding any review, comments, action
or absence of
action by the staff.

       Refer to Rules 460 and 461 regarding requests for acceleration. Please
allow adequate
time for us to review any amendment prior to the requested effective date of
the registration
statement.

       Please contact Jessica Dickerson at 202-551-8013 or Alan Campbell at
202-551-4224
with any questions.



                                                           Sincerely,

                                                           Division of
Corporation Finance
                                                           Office of Life
Sciences
cc:      Louis Taubman, Esq.