CORRESP 1 filename1.htm rvph20221012_corresp.htm

October 13, 2022

 

VIA EDGAR

 

United States Securities and Exchange Commission

Division of Corporation Finance

Mail Stop 4720

100 F Street, N.E.

Washington, D.C. 20549

 

   

Re:

Reviva Pharmaceuticals Holdings, Inc.

 

Registration Statement on Form S-1

 

File No. 333-267762

 

 

Acceleration Request

 

Requested Date:

October 17, 2022

 

Requested Time:

4:00 p.m., Eastern Time

 

Dear Ladies and Gentlemen:

 

Pursuant to Rule 461 under the Securities Act of 1933, as amended, Reviva Pharmaceuticals Holdings, Inc. (the “Company”) hereby requests that the above-referenced Registration Statement (the “Registration Statement”) be declared effective by the Securities and Exchange Commission (the “Commission”) at the “Requested Date” and “Requested Time” set forth above or at such later time as the Company or its counsel may orally request via telephone call to the staff of the Division of Corporation Finance of the Commission.

 

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

 

     

Sincerely,

 
 

REVIVA PHARMACEUTICALS HOLDINGS, INC.

   

By:

 

/s/ Narayan Prabhu

Name:

 

Narayan Prabhu

Title:

 

Chief Financial Officer