# EDGAR Filing Document

**Accession Number:** 0001833214
**File Stem:** 0001193125-26-002599
**Filing Date:** 2026-1
**Character Count:** 2297
**Document Hash:** 91bfd092956ef92f75a522b3e24104c2
**Contains OCR:** False
**Source Format:** 

## Filing Content

## Filing Summary
**0001193125-26-002599.hdr.sgml**: 20260625

**ACCESSION NUMBER**: 0001193125-26-002599

**CONFORMED SUBMISSION TYPE**: CORRESP

**PUBLIC DOCUMENT COUNT**: 1

**FILED AS OF DATE**: 20260105

**FILER**: 

**COMPANY DATA:**
- **COMPANY CONFORMED NAME:** SAB Biotherapeutics, Inc.
- **CENTRAL INDEX KEY:** 0001833214
- **STANDARD INDUSTRIAL CLASSIFICATION:** BIOLOGICAL PRODUCTS (NO DIAGNOSTIC SUBSTANCES) [2836]
- **ORGANIZATION NAME:** 03 Life Sciences
- **EIN:** 853899721
- **STATE OF INCORPORATION:** DE
- **FISCAL YEAR END:** 1231

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

**BUSINESS ADDRESS:**
- **STREET 1:** 777 W 41ST ST
- **STREET 2:** SUITE 401
- **CITY:** MIAMI BEACH
- **STATE:** FL
- **ZIP:** 33140
- **BUSINESS PHONE:** 305-845-2813

**MAIL ADDRESS:**
- **STREET 1:** 777 W 41ST ST
- **STREET 2:** SUITE 401
- **CITY:** MIAMI BEACH
- **STATE:** FL
- **ZIP:** 33140

**FORMER COMPANY:**
- **FORMER CONFORMED NAME:** Big Cypress Acquisition Corp.
- **DATE OF NAME CHANGE:** 20201120

January 5, 2026

**<u>VIA EDGAR</u>**

Division of Corporation Finance

Securities and Exchange Commission

100 F Street, N.E.

Washington, D.C. 20549

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| | |
|:---|:---|
| **RE:** | **SAB Biotherapeutics, Inc. <br>Registration Statement on Form S-3**<br>**File No. 333-292482**<br>**Filed December 29, 2025** |

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In accordance with Rule 461 of the Rules and Regulations promulgated under the Securities Act of 1933, as amended (the "Securities Act"), SAB Biotherapeutics, Inc. (the "Registrant") hereby respectfully requests that the Securities and Exchange Commission accelerate the effective date of the above-referenced Registration Statement to January 7, 2026 at 5:00 p.m., Eastern Time, or as soon as thereafter practicable. In making this acceleration request, the Registrant acknowledges that it is aware of its responsibilities under the Securities Act.

Please call Brian Lee of Dentons US LLP at (212) 768-6926 to confirm the effectiveness of the Registration Statement or with any questions.

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| |
|:---|
| Very truly yours, |
| SAB Biotherapeutics, Inc.  |
| */s/ Samuel J. Reich*  |
| Samuel J. Reich  |
| Chief Executive Officer |

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cc: Ilan Katz, Dentons US LLP <br> Wing Shing (Brian) Lee, Dentons US LLP

US_ACTIVE\123165070\V-1

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