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October 5, 2023
Marc de Garidel
Chief Executive Officer
Abivax SA
7-11 boulevard Haussmann
75009 Paris
France
Re: Abivax SA
Registration
Statement on Form F-1
Filed September 29,
2023
File No. 333-274780
Dear Marc de Garidel:
We have reviewed your amended registration statement and have the
following
comment(s).
Please respond to this letter by amending your registration
statement and providing the
requested information. If you do not believe a 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 September 20,
2023 letter.
Registration Statement on Form F-1 filed September 29, 2023
Dilution, page 86
1. Please explain why you
did not deduct goodwill from total assets to calculate net tangible
book value per share as
of June 30, 2023.
Marc de Garidel
FirstName
Abivax SALastNameMarc de Garidel
Comapany
October NameAbivax SA
5, 2023
October
Page 2 5, 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