# EDGAR Filing Document

**Accession Number:** 0001885680
**File Stem:** 0001213900-23-023145
**Filing Date:** 2023-3
**Character Count:** 2338
**Document Hash:** ceebc1fda86cce6601110d1ff2ad3d83
**Contains OCR:** False
**Source Format:** 

## Filing Content

## Filing Summary
**0001213900-23-023145.hdr.sgml**: 20230426

**ACCESSION NUMBER**: 0001213900-23-023145

**CONFORMED SUBMISSION TYPE**: CORRESP

**PUBLIC DOCUMENT COUNT**: 1

**FILED AS OF DATE**: 20230327

**FILER**: 

**COMPANY DATA:**
- **COMPANY CONFORMED NAME:** Cordyceps Sunshine Biotech Holdings Co., Ltd.
- **CENTRAL INDEX KEY:** 0001885680
- **STANDARD INDUSTRIAL CLASSIFICATION:** MEDICINAL CHEMICALS & BOTANICAL PRODUCTS [2833]
- **IRS NUMBER:** 000000000
- **FISCAL YEAR END:** 1231

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

**BUSINESS ADDRESS:**
- **STREET 1:** 6TH FL., NO. 15, LANE 548
- **STREET 2:** RUIGUANG ROAD, NEIHU DISTRICT
- **CITY:** TAIPEI CITY
- **STATE:** F5
- **ZIP:** 00000
- **BUSINESS PHONE:** 886-2-27489091

**MAIL ADDRESS:**
- **STREET 1:** 6TH FL., NO. 15, LANE 548
- **STREET 2:** RUIGUANG ROAD, NEIHU DISTRICT
- **CITY:** TAIPEI CITY
- **STATE:** F5
- **ZIP:** 00000

**Cordyceps Sunshine Biotech Holdings Co., Ltd.**

6<sup>th</sup> Fl., No. 15, Lane 548, Ruiguang Road,<br> Neihu District,<br> Taipei City, Taiwan

March 27, 2023

<u>VIA EDGAR</u>

U.S. Securities and Exchange Commission

Division of Corporation Finance

Office of Life Sciences

100 F Street, NE

Washington, D.C., 20549

Attn: Ms. Lauren Hamill

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| | |
|:---|:---|
| **Re:** | **Cordyceps Sunshine Biotech Holdings Co., Ltd.** |
|  | **Registration Statement on Form F-1, as amended (File No. 333-269315)**<br> **Request for Acceleration of Effectiveness** |

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Dear Ms. Hamill:

In accordance with Rule 461 of the General Rules and Regulations under the Securities Act of 1933, as amended, Cordyceps Sunshine Biotech Holdings Co., Ltd. hereby requests that the effectiveness of the above-referenced Registration Statement on Form F-1, as amended be accelerated to and that the Registration Statement become effective at 4:30 p.m., Eastern Time, on March 29, 2023, or as soon thereafter as practicable.

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| | | |
|:---|:---|:---|
| Very truly yours, | Very truly yours, | Very truly yours, |
| **Cordyceps Sunshine Biotech Holdings Co., Ltd.** | **Cordyceps Sunshine Biotech Holdings Co., Ltd.** | **Cordyceps Sunshine Biotech Holdings Co., Ltd.** |
| By: | */s/ Szu Hao Huang* | */s/ Szu Hao Huang* |
|  | Name: | Szu Hao Huang |
|  | Title: | Chief Executive Officer and Chief Financial Officer |

---