TEXT-EXTRACT 2 filename2.txt United States securities and exchange commission logo August 1, 2023 Stephen LaMond, PharmD, MBA Interim Chief Executive Officer Peak Bio, Inc. 4900 Hopyard Road, Suite 100 Pleasanton, CA 94588 Re: Peak Bio, Inc. Post-Effective Amendment No. 1 to Form S-1 Filed July 24, 2023 File No. 333-268801 Dear Stephen LaMond: We have reviewed your post-effective amendment and have the following comments. In some of our comments, we may ask you to provide us with information so we may better understand your disclosure. Please respond to this letter by amending your registration statement and providing the requested information. If you do not believe our comments apply 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 these comments, we may have additional comments. Post-Effective Amendment No. 1 to Form S-1 General 1. We note that the Form S-1 declared effective on March 1, 2023 registered, among other things, the resale of up to 4 million shares of common stock following issuance to White Lion Capital, LLC ("White Lion") pursuant to a Common Stock Purchase Agreement dated November 3, 2022 ("Purchase Agreement"). You now seek to register via post- effective amendment the resale of an additional 2 million common shares that may be issued to White Lion under the Purchase Agreement as amended in March 2023. Please explain why you believe you are able to do so in light of the general prohibition against adding securities by means of a post-effective amendment contained in Securities Act Rule 413(a). Refer also to Securities Act Rules Compliance and Disclosure Interpretation Q. 210.01. Stephen LaMond, PharmD, MBA Peak Bio, Inc. August 1, 2023 Page 2 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. Please contact Lauren Hamill at 303-844-1008 or Tim Buchmiller at 202-551-3635 with any other questions. Sincerely, FirstName LastNameStephen LaMond, PharmD, MBA Division of Corporation Finance Comapany NamePeak Bio, Inc. Office of Life Sciences August 1, 2023 Page 2 cc: Andrew P. Gilbert, Esq. FirstName LastName