0001567619-17-000380.txt : 20170405 0001567619-17-000380.hdr.sgml : 20170405 20170306144505 ACCESSION NUMBER: 0001567619-17-000380 CONFORMED SUBMISSION TYPE: CORRESP PUBLIC DOCUMENT COUNT: 1 FILED AS OF DATE: 20170306 FILER: COMPANY DATA: COMPANY CONFORMED NAME: BeyondSpring Inc. CENTRAL INDEX KEY: 0001677940 STANDARD INDUSTRIAL CLASSIFICATION: PHARMACEUTICAL PREPARATIONS [2834] IRS NUMBER: 463009483 STATE OF INCORPORATION: DE FISCAL YEAR END: 1231 FILING VALUES: FORM TYPE: CORRESP BUSINESS ADDRESS: STREET 1: 28 LIBERTY STREET STREET 2: 39TH FLOOR CITY: NEW YORK STATE: NY ZIP: 10005 BUSINESS PHONE: 646-528-4184 MAIL ADDRESS: STREET 1: 28 LIBERTY STREET STREET 2: 39TH FLOOR CITY: NEW YORK STATE: NY ZIP: 10005 CORRESP 1 filename1.htm

March 6, 2017
 
VIA EDGAR
 
U.S. Securities and Exchange Commission
Division of Corporation Finance
100 F Street, N.E.
Washington, D.C. 20549

Attn:
Suzanne Hayes

Re:
BeyondSpring Inc.
 
Registration Statement on Form F-1
 
File No. 333-214610

Ladies and Gentlemen:

BeyondSpring Inc., a Cayman Islands company (the “Company”), hereby requests, pursuant to Rule 461(a) under the Securities Act of 1933, as amended, that the effective date of the Company’s registration statement (the “Registration Statement”) on Form F-1 (File No. 333-214610) be accelerated by the Securities and Exchange Commission (the “Commission”) to 4:30 p.m., Eastern Daylight Time, on March 8, 2017, or as soon thereafter as practicable.

We request that we be notified of such effectiveness by a telephone call to Andrea L. Nicolas of Skadden, Arps, Slate, Meagher & Flom LLP, the Company’s counsel, at (212) 735-3416 and that such effectiveness also be confirmed in writing.

The Company hereby acknowledges:

·
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.
 
 
Very truly yours, 
       
 
BeyondSpring Inc. 
       
 
By:
/s/ Lan Huang
 
Name:
Lan Huang 
 
Title:
Chief Executive Officer 

cc:
Stacy J. Kanter, Skadden, Arps, Slate, Meagher & Flom LLP
 
Andrea L. Nicolas, Skadden, Arps, Slate, Meagher & Flom LLP
 
Michael Maline, Goodwin Procter LLP
 
Edwin O’Connor, Goodwin Procter LLP