AVALON GLOBOCARE CORP.
4400 Route 9 South, Suite 3100
Freehold, New Jersey 07728
June 27, 2023
VIA EDGAR
Securities and Exchange Commission
Division of Corporation Finance
100 F Street, N.E.
Washington, D.C. 20549
| Re: | Avalon GloboCare Corp. |
Registration Statement on Form S-3
File No. 333-272736
Request for Acceleration
Ladies and Gentlemen:
Pursuant to Rule 461 promulgated under the Securities Act of 1933, as amended, Avalon GloboCare Corp. (the “Registrant”) hereby requests acceleration of the effective date of its Registration Statement on Form S-3 (File No. 333-272736), so that it may become effective at 4:30 p.m. Eastern time on June 28, 2023, or as soon thereafter as practicable, or at such later time as the Registrant or its counsel may orally request via telephone call to the staff.
| Very truly yours, | |||
| AVALON GLOBOCARE CORP. | |||
| By: | /s/ Luisa Ingargiola | ||
| Name: | Luisa Ingargiola | ||
| Title: | Chief Financial Officer | ||
| cc: | Steven M. Skolnick, Esq. |
Lowenstein Sandler LLP
