Universe Pharmaceuticals INC
VIA EDGAR
Mr. Alan Campbell
Division of Corporation Finance
Office of Life Sciences
U.S. Securities and Exchange Commission
100 F Street, NE
Washington, D.C., 20549
| Re: | Universe Pharmaceuticals INC |
| Registration Statement on Form F-1, as amended (File No. 333-248067) | |
| Request for Acceleration of Effectiveness |
Dear Mr. Campbell:
In accordance with Rule 461 of the General Rules and Regulations under the Securities Act of 1933, as amended, Universe Pharmaceuticals INC 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 4:00p.m., Eastern Time, on March 22, 2021, or as soon thereafter as practicable.
| Very truly yours, | |||
| Universe Pharmaceuticals INC | |||
| By: | /s/ Gang Lai | ||
| Name: | Gang Lai | ||
| Title: | Chief Executive Officer and Chairman of the Board of Directors | ||
