SEC Company Response from CervoMed Inc. (CRVO) (CIK 0001053691) (CRVO) — Jan 16, 2018
CervoMed Inc. (CRVO) (CIK 0001053691)
Date: Jan. 16, 2018 · CIK: 0001053691 · Accession: 0001437749-18-000700
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File numbers found in text: 333-222203
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CORRESP 1 filename1.htm dffn20180116_corresp.htm January 16, 2018 VIA EDGAR United States Securities and Exchange Commission Division of Corporation Finance 100 F Street, NE Washington, DC 20549 RE: Diffusion Pharmaceuticals Inc. Registration Statement on Form S-1 File No. 333-222203 Ladies and Gentlemen: Pursuant to Rule 461 of the General Rules and Regulations under the Securities Act of 1933, as amended, Diffusion Pharmaceuticals Inc. (the “Registrant”) hereby respectfully requests, subject to telephone confirmation, that the effectiveness of the above-captioned Registration Statement be accelerated so that it will become effective as of 4:00 p.m. EST on January 17, 2018, or as soon thereafter as practicable, or at such later time as the Registrant may orally request via telephone call to the staff of the Commission (the “Staff”). This request for acceleration is subject, however, to your receiving a telephone call prior to such time from our legal counsel, Dechert LLP, confirming this request. The Registrant hereby authorizes each of David Rosenthal and William Elder of Dechert LLP, counsel to the Registrant, to make such request on its behalf. Very truly yours, DIFFUSION PHARMACEUTICALS INC. /s/ David G. Kalergis David G. Kalergis Chief Executive Officer