BeyondSpring Inc.
28 Liberty Street, 39th Floor
New York, New York 10005
July 9, 2021
VIA EDGAR
Division of Corporation Finance
Securities and Exchange Commission
100 F Street, N.E.
Washington, D.C. 20549
| Re: | BeyondSpring Inc.
Registration Statement on Form F-3 (File No. 333-257639) |
Ladies and Gentlemen:
Pursuant to Rule 461 under the Securities Act of 1933, as amended, BeyondSpring Inc. hereby requests acceleration of the effectiveness of its Registration Statement on Form F-3 (File No. 333-257639), so that it will become effective at 12:00 p.m., Eastern Time on Tuesday, July 13, 2021 or as soon as practicable thereafter.
We request that we be notified of such effectiveness by a telephone call to Andrea L. Nicolás of Skadden, Arps, Slate, Meagher & Flom LLP at (212) 735-3000, and that such effectiveness also be confirmed in writing.
| | Very truly yours, |
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| | BeyondSpring Inc. |
| | | | |
| | By: | /s/ Lan Huang |
| | | Name: | Lan Huang |
| | | Title: | Chief Executive Officer |
