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Reviva Pharmaceuticals Holdings, Inc.

 

 

February 9, 2024

 

VIA EDGAR

 

United States Securities and Exchange Commission

Division of Corporation Finance

100 F Street, N.E.

Washington, D.C. 20549

 

Attention: Cindy Polynice

 

 

Re:

Reviva Pharmaceuticals Holdings, Inc.

 

Registration Statement on Form S-3

 

Filed on February 2, 2024

 

File No. 333-276848

 

 

Acceleration Request

 

Requested Date: February 13, 2024

 

Requested Time: 9:00 a.m., Eastern Time

 

Dear Ladies and Gentlemen:

 

In connection with the above-captioned Registration Statement (the "Registration Statement"), and pursuant to Rule 461 under the Securities Act of 1933, as amended (the "Act"), Reviva Pharmaceuticals Holdings, Inc. (the "Company") hereby requests that the above-mentioned Registration Statement be declared effective by the Securities and Exchange Commission (the "Commission") at 9:00 a.m., Eastern Time, on February 13, 2024, or as soon thereafter as practicable.

 

Please call Steven Skolnick of Lowenstein Sandler LLP at (646) 414-6947 to confirm the effectiveness of the Registration Statement or with any questions.

 

 

Very truly yours, 

 

     
  REVIVA PHARMACEUTICALS HOLDINGS, INC.  

 

 

 

 

 

By:

/s/ Narayan Prabhu 

 

 

 

Name:  Narayan Prabhu 

 

 

 

Title:  Chief Financial Officer