TEXT-EXTRACT 2 filename2.txt United States securities and exchange commission logo September 5, 2023 Craig Dais Chief Financial Officer Navidea Biopharmaceuticals, Inc. 4995 Bradenton Avenue, Suite 240 Dublin, Ohio 43017-3552 Re: Navidea Biopharmaceuticals, Inc. Registration Statement on Form S-3 Filed August 29, 2023 File No. 333-274246 Dear Craig Dais: 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 Jason Drory at 202-551-8342 with any questions. Sincerely, Division of Corporation Finance Office of Life Sciences cc: William M. Mower, Esq.