TEXT-EXTRACT 2 filename2.txt United States securities and exchange commission logo April 13, 2023 Michele Robertson Chief Legal Officer, Vice President DBV Technologies S.A. 106 Allen Road Suite 400 Basking Ridge, New Jersey 07920 Re: DBV Technologies S.A. Registration Statement on Form S-3 Filed April 6, 2023 File No. 333-271166 Dear Michele Robertson: 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 Daniel Crawford at 202-551-7767 with any questions. Sincerely, Division of Corporation Finance Office of Life Sciences cc: Richard Segal, Esq.