Advanced Biomed Inc.
No. 689-85 Xiaodong Road, Yongkang District
Tainan City, Taiwan
July 20, 2026
VIA EDGAR
U.S. Securities and Exchange Commission
Division of Corporation Finance
100 F Street, N.E.
Washington, D.C. 20549
Attention: Mr. Conlon Danberg
Registration
Statement on Form S-1
Filed July
23, 2025
File No. 333-288907
(the “Registration Statement”)
Request for
Withdrawal of Registration Statement Pursuant to Rule 477
Dear Mr. Conlon Danberg:
On behalf of Advanced Biomed Inc. (the “Company”),
we refer to the Company’s Registration Statement on Form S-1, filed with the U.S. Securities and Exchange Commission (the “Commission”)
on July 23, 2025, File No. 333-288907 (the “Registration Statement”).
After careful consideration, the Company has determined
not to proceed with the offering registered under the Registration Statement at this time. Accordingly, pursuant to Rule 477 under the
Securities Act, the Company hereby respectfully requests that the Commission consent to the withdrawal of the Registration Statement,
together with all pre-effective amendments thereto and exhibits filed therewith, effective as of the date of this letter.
No securities were sold, and no securities will
be sold, pursuant to the Registration Statement.
The Company respectfully requests that the Commission
issue an order pursuant to Rule 477 consenting to the withdrawal of the Registration Statement. The Company further respectfully requests
written confirmation of such withdrawal order at the Staff’s earliest convenience.
If you have any questions regarding this request
or require any additional information, please do not hesitate to contact Mengyi “Jason” Ye at +1 (212) 829-8955. We thank
the Staff for its attention to this matter.
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Very truly yours, |
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Advanced Biomed Inc. |
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/s/ Xiaomin Chen |
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Xiaomin Chen |
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Chief Executive Officer, director and Chairman of the Board |
