United States securities and exchange commission logo





                          April 21, 2021

       Laxminarayan Bhat
       Chief Executive Officer
       Reviva Pharmaceuticals Holdings, Inc.
       19925 Stevens Creek Blvd., Suite 100
       Cupertino, CA 95014

                                                        Re: Reviva
Pharmaceuticals Holdings, Inc.
                                                            Registration
Statement on Form S-1
                                                            Filed April 19,
2021
                                                            File No. 333-255323

       Dear Dr. Bhat:

              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 David
Gessert at 202-551-2326 with any questions.




                          Sincerely,


                          Division of Corporation Finance

                          Office of Life Sciences