CORRESP 1 filename1.htm

 

 

KAIVAL BRANDS INNOVATIONS GROUP, INC.

4460 OLD DIXIE HWY

GRANT, FLORIDA 32949

TOLL FREE: 1-833-367-2434

FAX: 1-833-367-2434

www.kavialbrands.com

admin@kaivalbrands.com

 

August 6, 2021

 

VIA EDGAR TRANSMISSION

 

Securities and Exchange Commission

Division of Corporation Finance

100 F Street, N.E.

Washington, D.C. 20549

Attention: Shih-Kuei Chen, Esq.

 

  Re: Kaival Brands Innovations Group, Inc.
    Registration Statement on Form S-3
    Filed July 30, 2021
    File No. 333-258339

 

Ladies and Gentlemen:

 

Pursuant to Rule 461 under the Securities Act of 1933, as amended, Kaival Brands Innovations Group, Inc. (the ‘Company’) hereby requests acceleration of the effective date of its Registration Statement on Form S-3 (File No. 333-258339), so that such registration statement may become effective at 3:00 p.m. (Washington, D.C. time) on August 10, 2021, or as soon as practicable thereafter.

 

  KAIVAL BRANDS INNOVATIONS GROUP, INC.
     
  By: /s/ Nirajkumar Patel
  Name: Nirajkumar Patel
  Title: President and Chief Executive Officer

 

KAIVAL BRANDS INNOVATIONS GROUP, INC.

4460 OLD DIXIE HWY – GRANT-VALKARIA, FLORIDA 32949

TOLL FREE: 1-833-367-2434 - www.kaivalbrands.com – admin@kaivalbrands.com