TEXT-EXTRACT 2 filename2.txt United States securities and exchange commission logo October 20, 2020 John Lai Chief Executive Officer PetVivo Holdings, Inc. 5251 Edina Industrial Blvd. Edina, MN 55439 Re: PetVivo Holdings, Inc. Registration Statement on Form S-1 Filed October 13, 2020 File No. 333-249452 Dear Mr. Lai: This is to advise you that we have not reviewed and will not review your registration statement. Please refer to Rules 460 and 461 regarding requests for acceleration. We remind you that the company and its management are responsible for the accuracy and adequacy of their disclosures, notwithstanding any review, comments, action or absence of action by the staff. Please contact Laura Crotty at 202-551-7614 with any questions. Sincerely, Division of Corporation Finance Office of Life Sciences cc: Laura M. Holm