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October 17, 2023
Marc de Garidel
Chief Executive Officer
Abivax SA
7-11 boulevard Haussmann
75009 Paris
France
Re: Abivax SA
Amendment No. 1 to
Registration Statement on Form F-1
Filed October 16,
2023
File No. 333-274780
Dear Marc de Garidel:
We have reviewed your
amended registration statement and have the following comment.
Please respond to this letter by amending your registration
statement and providing the
requested information. If you do not believe the comment applies to your
facts and
circumstances or do not believe an amendment is appropriate, please tell
us why in your
response.
After reviewing any amendment to your registration statement and
the information you
provide in response to this letter, we may have additional comments.
Unless we note otherwise,
any references to prior comments are to comments in our October 5, 2023
letter.
Amendment No. 1 to Registration Statement on Form F-1, filed October 16,
2023
Capitalization, page 85
1. Please revise the
description in the second bullet to quantify separately the amount of the
tranches drawn for the
Kreos/Claret OCABSA and Heights Convertible Notes as well as
the amounts repaid
under the First KC Agreement, the Second KC Agreement and the
OCEANE bonds.
Marc de Garidel
FirstName
Abivax SALastNameMarc de Garidel
Comapany
October 17,NameAbivax
2023 SA
October
Page 2 17, 2023 Page 2
FirstName LastName
Please contact Vanessa Robertson at 202-551-3649 or Mary Mast at
202-551-3613 if you
have questions regarding comments on the financial statements and related
matters. Please
contact Joshua Gorsky at 202-551-7836 or Jason Drory at 202-551-8342 with any
other
questions.
Sincerely,
Division of Corporation
Finance
Office of Life Sciences
cc: Ryan Sansom