# EDGAR Filing Document

**Accession Number:** 0002011674
**File Stem:** 0001213900-25-061831
**Filing Date:** 2025-7
**Character Count:** 5576
**Document Hash:** 54cf61f3d90bcd16c6e9df8a046c65d5
**Contains OCR:** False
**Source Format:** 

## Filing Content

## Filing Summary
**0001213900-25-061831.hdr.sgml**: 20251121

**ACCESSION NUMBER**: 0001213900-25-061831

**CONFORMED SUBMISSION TYPE**: CORRESP

**PUBLIC DOCUMENT COUNT**: 2

**FILED AS OF DATE**: 20250707

**FILER**: 

**COMPANY DATA:**
- **COMPANY CONFORMED NAME:** YD Bio Ltd
- **CENTRAL INDEX KEY:** 0002011674
- **STANDARD INDUSTRIAL CLASSIFICATION:** SERVICES-MEDICAL LABORATORIES [8071]
- **ORGANIZATION NAME:** 08 Industrial Applications and Services
- **EIN:** 000000000
- **STATE OF INCORPORATION:** E9
- **FISCAL YEAR END:** 1231

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

**BUSINESS ADDRESS:**
- **STREET 1:** 955 WEST JOHN CARPENTER FREEWAY
- **STREET 2:** SUITE 100-929
- **CITY:** IRVING
- **STATE:** TX
- **ZIP:** 75039
- **BUSINESS PHONE:** 619-500-7747

**MAIL ADDRESS:**
- **STREET 1:** 955 WEST JOHN CARPENTER FREEWAY
- **STREET 2:** SUITE 100-929
- **CITY:** IRVING
- **STATE:** TX
- **ZIP:** 75039

**FORMER COMPANY:**
- **FORMER CONFORMED NAME:** True Velocity, Inc./DE
- **DATE OF NAME CHANGE:** 20240209
**FILER**: 

**COMPANY DATA:**
- **COMPANY CONFORMED NAME:** YD Biopharma Ltd
- **CENTRAL INDEX KEY:** 0002048877
- **STANDARD INDUSTRIAL CLASSIFICATION:** SERVICES-MEDICAL LABORATORIES [8071]
- **ORGANIZATION NAME:** 08 Industrial Applications and Services
- **EIN:** 000000000
- **STATE OF INCORPORATION:** E9
- **FISCAL YEAR END:** 1231

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

**BUSINESS ADDRESS:**
- **STREET 1:** 12F., NO. 3, XINGNAN ST.
- **STREET 2:** NANGANG DIST.
- **CITY:** TAIPEI CITY
- **STATE:** F5
- **ZIP:** 115001
- **BUSINESS PHONE:** 88623820030

**MAIL ADDRESS:**
- **STREET 1:** 12F., NO. 3, XINGNAN ST.
- **STREET 2:** NANGANG DIST.
- **CITY:** TAIPEI CITY
- **STATE:** F5
- **ZIP:** 115001

---

| | |
|:---|:---|
| ![](image_001.jpg) | **ArentFox Schiff LLP**<br> 1717 K Street, NW<br> Washington, DC 20006 |
|  | 202.857.6000 **main** |
|  | 202.857.6395 **fax** |
|  | afslaw.com |
|  | **Marc Rivera**<br> Partner<br> 202.350.3643 **direct**<br> marc.rivera@afslaw.com |

---

---

| |
|:---|
| July 7, 2025 |
| **<u>VIA EDGAR</u>** |
| United States Securities and Exchange Commission |
| Division of Corporation Finance |
| Office of Industrial Applications and Services |
| 100 F Street, NE |
| Washington, DC 20549 |

---

Attention: Christie Wong, Michael Fay, Jane Park and Margaret Sawicki

---

| | |
|:---|:---|
| **Re:** | **YD Bio Limited** |

---

**Amendment No. 7 to Registration Statement on Form F-4**

**Filed June 30, 2025**

**File No. 333-283428**

Ladies and Gentlemen:

This letter is being submitted on behalf of YD Bio Limited (the "<u>Company</u>") in response to the comment letter, dated July 3, 2025, of the staff of the Division of Corporation Finance (the "<u>Staff</u>") of the Securities and Exchange Commission (the "<u>Commission</u>") with respect to Amendment No. 7 to Registration Statement on Form F-4 filed on June 30, 2025 (the "<u>Registration Statement</u>"). Concurrently with this response, the Company has filed Amendment No. 8 to the Registration Statement on Form F-4/A pursuant to the Staff's comments (the "<u>Amended Registration Statement</u>").

Smart In<br> Your World<sup>®</sup>

 

---

| | |
|:---|:---|
| ![](image_001.jpg) | July 7, 2025<br> Page 2 |

---

***<u>Amendment No. 7 to Form F-4 filed June 30, 2025</u>***

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

 ****

1.  ***We note the following opinion in Exhibit 8.1: "Based on and subject to the foregoing, including, without limitation, the qualifications, exceptions and assumptions set forth above and the exceptions, qualifications and limitations set forth below, in our opinion . . . (ii) the statements of United States federal income tax law with respect to the Parent Merger on the date hereof, or the holding or disposition of Pubco shares received in connection with the Parent Merger, as set forth in the Registration Statement under the caption "Material U.S. Federal Income Tax Considerations," are accurate in all material respects," and a similar opinion appears in Exhibit 8.2: "Based on and subject to the foregoing, the qualifications, exceptions, assumptions, qualifications and limitations contained herein and in the Registration Statement, it is our opinion that . . . (ii) the statements in the Registration Statement set forth under the caption "Material U.S. Federal Income Tax Considerations," to the extent that they constitute descriptions or summaries of material U.S. federal income tax considerations attributable to the Merger or to the holding or disposition of Pubco shares received in connection with the Merger, are accurate in all material respects." The "fairness" or "accuracy" of the prospectus disclosure is not the appropriate subject of the opinion. Counsel must opine on the tax consequences of the offering, not the manner in which they are described in the prospectus. Refer to Section III.C.2 of Staff Legal Bulletin No. 19.*** 

RESPONSE: The Company respectfully acknowledges the Staff's comment and advises the Staff that the statements noted in the Staff's comment above have been removed from the revised tax opinions filed as Exhibits 8.1 and 8.2 to the Amended Registration Statement.

\* \* \*

\* \* \*

---

| | |
|:---|:---|
| ![](image_001.jpg) | July 7, 2025<br> Page 3 |

---

Should you have any questions regarding the foregoing, please do not hesitate to contact Marc Rivera at (202) 350-3643.

Sincerely,

---

| | |
|:---|:---|
| ARENTFOX SCHIFF LLP |  |
| */s/ Marc Rivera* | |
| By: Marc Rivera |  |
| Enclosures |  |

---