# EDGAR Filing Document

**Accession Number:** 0001833214
**File Stem:** 0001437749-23-002806
**Filing Date:** 2023-2
**Character Count:** 2049
**Document Hash:** bd9537a81e965304469f31b6907dc883
**Contains OCR:** False
**Source Format:** 

## Filing Content

## Filing Summary
**0001437749-23-002806.hdr.sgml**: 20230313

**ACCESSION NUMBER**: 0001437749-23-002806

**CONFORMED SUBMISSION TYPE**: CORRESP

**PUBLIC DOCUMENT COUNT**: 1

**FILED AS OF DATE**: 20230208

**FILER**: 

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

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

**BUSINESS ADDRESS:**
- **STREET 1:** 2100 EAST 54TH STREET NORTH
- **CITY:** SIOUX FALLS
- **STATE:** SD
- **ZIP:** 57104
- **BUSINESS PHONE:** 605-679-6980

**MAIL ADDRESS:**
- **STREET 1:** 2100 EAST 54TH STREET NORTH
- **CITY:** SIOUX FALLS
- **STATE:** SD
- **ZIP:** 57104

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

February 8, 2023

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

Division of Corporation Finance

Securities and Exchange Commission

100 F Street, N.E.

Washington, D.C. 20549

Attention: Jason Drory

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| | |
|:---|:---|
| **RE:** | **SAB Biotherapeutics, Inc.** <br> **Registration Statement on Form S-3**<br> **File No. 333-269565**<br> **Filed February 3, 2023** |

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In accordance with Rule 461 of the Rules and Regulations promulgated under the Securities Act of 1933, as amended, 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 Friday, February 10, 2023 at 5:00 p.m., Eastern Time, or as soon as thereafter practicable.

Please call Ilan Katz of Dentons US LLP at (212) 632-5556 to confirm the effectiveness of the Registration Statement or with any questions.

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

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cc: Ilan Katz, Dentons US LLP