# EDGAR Filing Document

**Accession Number:** 0001734005
**File Stem:** 0000000000-23-000149
**Filing Date:** 2023-1
**Character Count:** 6398
**Document Hash:** 122861b2d1d4287be0983831c53eb06a
**Contains OCR:** False
**Source Format:** 

## Filing Content

## Filing Summary
**0000000000-23-000149.hdr.sgml**: 20230217

**ACCESSION NUMBER**: 0000000000-23-000149

**CONFORMED SUBMISSION TYPE**: UPLOAD

**PUBLIC DOCUMENT COUNT**: 2

**FILED AS OF DATE**: 20230105

**FILED FOR**: 

**COMPANY DATA:**
- **COMPANY CONFORMED NAME:** Aptorum Group Ltd
- **CENTRAL INDEX KEY:** 0001734005
- **STANDARD INDUSTRIAL CLASSIFICATION:** PHARMACEUTICAL PREPARATIONS [2834]
- **IRS NUMBER:** 000000000
- **STATE OF INCORPORATION:** E9
- **FISCAL YEAR END:** 1231

**FILING VALUES:**
- **FORM TYPE:** UPLOAD

**BUSINESS ADDRESS:**
- **STREET 1:** 17 HANOVER SQUARE
- **CITY:** LONDON
- **STATE:** X0
- **ZIP:** W1S 1BN
- **BUSINESS PHONE:** 852 3953 7700

**MAIL ADDRESS:**
- **STREET 1:** 17 HANOVER SQUARE
- **CITY:** LONDON
- **STATE:** X0
- **ZIP:** W1S 1BN

## Text-Extract

```

United States securities and exchange commission logo

                            January 5, 2023

       Ian Huen
       Chief Executive Officer
       Aptorum Group Ltd
       17 Hanover Square
       London W1S 1BN , United Kingdom

                                                        Re: Aptorum Group Ltd
                                                            Form 20-F for
Fiscal Year Ended December 31, 2021
                                                            Response Dated
December 28, 2022
                                                            File No. 001-38764

       Dear Ian Huen:

              We have reviewed your December 28, 2022 response to our comment
letter 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 these comments within ten business days by
providing the requested
       information or advise us as soon as possible when you will respond. If
you do not believe our
       comments apply to your facts and circumstances, please tell us why in
your response.

            After reviewing your response to these comments, we may have
additional
       comments. Unless we note otherwise, our references to prior comments are
to comments in our
       December 15, 2022 letter.

       Response Dated December 28, 2022

       Item 3. D. Risk Factors, page 1

   1.                                                   We note your response
to comment 2 and reissue in part. Please revise your risk factors
                                                        section to state the
VIEs conduct operations in Hong Kong consistent with your narrative
                                                        disclosure in response
to comment 2 where you state, "[a]ll three VIEs are incorporated
                                                        under the laws of
Cayman Islands and conduct operations in Hong Kong."
       General

   2.                                                   Please revise
throughout where you discuss the Holding Foreign Companies Accountable
                                                        Act (the "HFCA Act") to
reflect the HFCA Act timeline for a potential trading prohibition
                                                        was shortened from
three years to two years, as part of the "Consolidated Appropriations
                                                        Act, 2023," signed into
law on December 29, 2022.
 Ian Huen
Aptorum Group Ltd
January 5, 2023
Page 2

       You may contact Tracie Mariner at 202-551-3744 or Kevin Vaughn at
202-551-3494 if
you have questions regarding comments on the financial statements and related
matters. Please
contact Daniel Crawford at 202-551-7767 or Jason Drory at 202-551-8342 with any
other
questions.

                                                          Sincerely,
FirstName LastNameIan Huen
                                                          Division of
Corporation Finance
Comapany NameAptorum Group Ltd
                                                          Office of Life
Sciences
January 5, 2023 Page 2
cc:       Louis Taubman, Esq.
FirstName LastName

```

### Attached PDF Documents

**Attachment 1:** `filename1`

![img-0.jpeg](img-0.jpeg)

CORPORATION FINANCE

# UNITED STATES  
SECURITIES AND EXCHANGE COMMISSION  
WASHINGTON, D.C. 20549

January 5, 2023

Ian Huen  
Chief Executive Officer  
Aptorum Group Ltd  
17 Hanover Square  
London W1S 1BN , United Kingdom

**Re: Aptorum Group Ltd  
Form 20-F for Fiscal Year Ended December 31, 2021  
Response Dated December 28, 2022  
File No. 001-38764**

Dear Ian Huen:

We have reviewed your December 28, 2022 response to our comment letter 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 these comments within ten business days by providing the requested information or advise us as soon as possible when you will respond. If you do not believe our comments apply to your facts and circumstances, please tell us why in your response.

After reviewing your response to these comments, we may have additional comments. Unless we note otherwise, our references to prior comments are to comments in our December 15, 2022 letter.

Response Dated December 28, 2022

Item 3. D. Risk Factors, page 1

1. We note your response to comment 2 and reissue in part. Please revise your risk factors section to state the VIEs conduct operations in Hong Kong consistent with your narrative disclosure in response to comment 2 where you state, '[a]ll three VIEs are incorporated under the laws of Cayman Islands and conduct operations in Hong Kong.'

General

2. Please revise throughout where you discuss the Holding Foreign Companies Accountable Act (the 'HFCA Act') to reflect the HFCA Act timeline for a potential trading prohibition was shortened from three years to two years, as part of the 'Consolidated Appropriations Act, 2023,' signed into law on December 29, 2022.

Ian Huen
Aptorum Group Ltd
January 5, 2023
Page 2

You may contact Tracie Mariner at 202-551-3744 or Kevin Vaughn at 202-551-3494 if you have questions regarding comments on the financial statements and related matters. Please contact Daniel Crawford at 202-551-7767 or Jason Drory at 202-551-8342 with any other questions.

Sincerely,

Division of Corporation Finance
Office of Life Sciences

cc: Louis Taubman, Esq.