# EDGAR Filing Document

**Accession Number:** 0001382574
**File Stem:** 0001641172-25-021949
**Filing Date:** 2025-8
**Character Count:** 3928
**Document Hash:** eebe93fa2cfedb073935b4d0ed2cdb73
**Contains OCR:** False
**Source Format:** 

## Filing Content

## Filing Summary
**0001641172-25-021949.hdr.sgml**: 20250924

**ACCESSION NUMBER**: 0001641172-25-021949

**CONFORMED SUBMISSION TYPE**: CORRESP

**PUBLIC DOCUMENT COUNT**: 2

**FILED AS OF DATE**: 20250801

**FILER**: 

**COMPANY DATA:**
- **COMPANY CONFORMED NAME:** Scienture Holdings, Inc.
- **CENTRAL INDEX KEY:** 0001382574
- **STANDARD INDUSTRIAL CLASSIFICATION:** PHARMACEUTICAL PREPARATIONS [2834]
- **ORGANIZATION NAME:** 03 Life Sciences
- **EIN:** 000000000
- **STATE OF INCORPORATION:** DE
- **FISCAL YEAR END:** 1231

**FILING VALUES:**
- **FORM TYPE:** CORRESP

**BUSINESS ADDRESS:**
- **STREET 1:** 20 AUSTIN BLVD.
- **CITY:** COMMACK
- **STATE:** NY
- **ZIP:** 11725
- **BUSINESS PHONE:** (800) 261 0281

**MAIL ADDRESS:**
- **STREET 1:** 20 AUSTIN BLVD.
- **CITY:** COMMACK
- **STATE:** NY
- **ZIP:** 11725

**FORMER COMPANY:**
- **FORMER CONFORMED NAME:** TRxADE HEALTH, INC
- **DATE OF NAME CHANGE:** 20210602

**FORMER COMPANY:**
- **FORMER CONFORMED NAME:** TRXADE GROUP, INC.
- **DATE OF NAME CHANGE:** 20140207

**FORMER COMPANY:**
- **FORMER CONFORMED NAME:** XCELLINK INTERNATIONAL INC.
- **DATE OF NAME CHANGE:** 20081230

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| | |
|:---|:---|
| ![](formcorresp_001.jpg) | **Dykema Gossett PLLC**<br> 111 E. Kilbourn Ave.<br> Suite 1050<br> Milwaukee, WI 53202<br> www.dykema.com<br> Tel: 414-488-7300 |
|  | **Kate Bechen**<br> Direct Dial: (414) 488-7333<br> Email: KBechen@dykema.com |

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August 1, 2025

U.S. Securities and Exchange Commission

Division of Corporate Finance

Office of Life Sciences

100 F Street, N.E.

Washington, D.C. 20549

Attention: Daniel Crawford, Tim Buchmiller, Tracie

Mariner, and Kevin Vaughn

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| | |
|:---|:---|
| **Re:** | **Scienture Holdings, Inc.** |
|  | **Draft Registration Statement on Form S-3** |
|  | **Submitted July 8, 2025** |
|  | **CIK No. 0001382574** |

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Dear Mr. Crawford, Mr. Buchmiller, Ms. Mariner and Mr. Vaughn:

This response letter (this "**Response**") is submitted on behalf of Scienture Holdings, Inc. (the "**Company**") in response to the comments that the Company received from the staff of the Division of Corporation Finance (the "**Staff**") of the U.S. Securities and Exchange Commission (the "**SEC**") in a letter addressed to Dr. Narasimhan Mani, dated July 24, 2025 (the "**Comment Letter**"), with respect to the Company's Draft Registration Statement on Form S-3 (the "**Draft Registration Statement**"), confidentially submitted with the SEC on July 8, 2025. The Company concurrently is filing a Form S-3 (the "**Registration Statement**"), which reflects the changes discussed in this Response that the Company made to address the Staff's comments and other updates.

For reference purposes, each of the Staff's numbered comments from the Comment Letter is set forth in bold text below, followed by the Company's response to each comment. The responses below are based on information provided to Dykema Gossett PLLC by the Company.

**<u>Draft Registration Statement on Form S-3</u>**

**<u>Exhibits</u>**

**1.** **We note that you are registering the offer and sale of debt securities. Please pre-effectively file a form of indenture as an exhibit to the registration statement. Refer to Questions 201.02 and 201.04 of the Trust Indenture Act of 1939 Compliance and Disclosure Interpretations available on our website.** 

*<u>Response</u>:* In response to the Staff's comments, the Company has filed a form of indenture as Exhibit 4.5 to the Registration Statement.

Thank you for your review and consideration of the matters set forth in this Response and in the Registration Statement. If you have any questions, please contact the undersigned at (414) 488-7333 or KBechen@dykema.com.

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| |
|:---|
| Sincerely, |
| **Dykema Gossett PLLC** |
| */s/ Kate Bechen* |
| Kate Bechen, Esq. |

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cc: Narasimhan Mani <br> Co-Chief Executive Officer and President <br> Scienture Holdings, Inc.