Study to Investigate the Effects of Food on Relative Bioavailability of ABP-671 Tablets in Healthy Subjects

Inclusion Criteria: * Male or female aged 18 to 60 years, inclusive * Healthy * Subjects must have the serum uric acid level at screening ≥ 3.7 mg/dL to ≤ 7.0 mg/dL for males, and ≥ 2.3 mg/dL to ≤ 6.0 mg/dL for females. * Subjects must have a Body Mass Index (BMI) between 18 and 35 kg/m2 at screening (inclusive). * Subjects must have a body weight of 50 kg or higher. * Females must be non-pregnant and non-lactating * Males must be surgically sterile, abstinent, or if engaged in sexual relations with a female partner of child-bearing potential, be using a condom with spermicide * Subjects must have a CBC and platelet count within normal range * Subjects must have normal blood chemistry * Subjects must have a normal urinalysis * Subjects meeting inclusion and exclusion criteria must have a renal ultrasound determined to be normal or non-clinically significant * Subjects must have a normal estimated glomerular filtration rate * Subjects must have a normal ECG * Subjects must be able to comply with the study and follow-up procedures * Subjects are able to understand the study procedures and risks involved and must provided signed informed consent to participate in the study Exclusion Criteria: * Subjects with any history or clinical manifestations of significant metabolic, hematological, pulmonary, including latent tuberculosis, cardiovascular, gastrointestinal including cholecystectomy, neurologic, hepatic, renal, urological, or psychiatric disorders. * Subjects with prior history of bariatric surgery, intestinal resection, malabsorption, or celiac disease with an exception of subjects with appendectomy. * Subjects who have any history or suspicion of kidney stones or evidence of renal stones or opacification with renal ultrasound prior to dosing on Day -1. * Subjects who have any history of gout. * Subjects who are positive for human immunodeficiency virus (HIV), Hepatitis B surface antigen, and/or Hepatitis C virus. * Subjects who have used prescription drugs, over-the-counter drugs, or herbal remedies within 14 days screening period before Day 1 of study medication dosing. Females who have received hormone replacement therapy (HRT) within 14 days prior to dosing. * Subjects who are positive for urine drug screening tests. * Subjects who have undergone major surgery within 3 months prior to Day 1. * Women who are pregnant or breastfeeding. * Subjects who received any investigational test article within 5 half-lives or 30 days, whichever is longer, prior to Day 1 study medication dosing. * Subjects who previously received ABP-671. * Recent blood donation for more than 500 mL within 2 months of screening. * Subjects who consumed Seville oranges- or grapefruit-containing foods or beverages within 7 days before Day 1 and during the entire study duration. * Subjects with any condition that, in the judgment of the investigator, would place him/her at undue risk, or potentially compromise the results or interpretation of the study.