TEXT-EXTRACT 2 filename2.txt United States securities and exchange commission logo May 19, 2021 Jed. A. Latkin Chief Executive Officer Navidea Biopharmaceuticals, Inc. 4995 Bradenton Avenue Suite 240 Dublin, OH 43017 Re: Navidea Biopharmaceuticals, Inc. Registration Statement on Form S-1 Filed May 13, 2021 File No. 333-256093 Dear Mr. Latkin: 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 Christine Westbrook at 202-551-5019 with any questions. Sincerely, Division of Corporation Finance Office of Life Sciences cc: Faith Charles, Esq.