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SEC Company Response from CervoMed Inc. (CRVO) (CIK 0001053691) (CRVO) — Feb 12, 2018

CervoMed Inc. (CRVO) (CIK 0001053691)
Date: Feb. 12, 2018 · CIK: 0001053691 · Accession: 0001437749-18-002214

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File numbers found in text: 333-222879

Date
February 12, 2018
Author
/s/ David S. Rosenthal
Form
CORRESP
Company
CervoMed Inc. (CRVO) (CIK 0001053691)

Letter

VIA EDGAR Division of Corporation Finance 100 F Street, NE Washington, D.C. 20549 Re: Diffusion Pharmaceuticals Inc. Registration Statement on Form S-3 (File No. 333-222879)

Dear Ms. Hayes:

Pursuant to Rule 461 of the General Rules and Regulations under the Securities Act of 1933, as amended, Diffusion Pharmaceuticals Inc. (the “Company”) hereby requests that the effectiveness of the above-captioned Registration Statement be accelerated so that it will become effective as of 4:00 p.m. Eastern Time on February 13, 2017, or as soon thereafter as practicable.

If you have any questions, or if you require additional information, please do not hesitate to contact me at (212) 698-3616.

Sincerely,
/s/ David S. Rosenthal

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CORRESP
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	dffn20180212_corresp.htm

February 12, 2018

VIA EDGAR

Suzanne Hayes

Assistant Director

Division of Corporation Finance

U.S. Securities & Exchange Commission

100 F Street, NE

Washington, D.C.  20549

			Re:
			Diffusion Pharmaceuticals Inc.

			Registration Statement on Form S-3 (File No. 333-222879)

Dear Ms. Hayes:

Pursuant to Rule 461 of the General Rules and Regulations under the Securities Act of 1933, as amended, Diffusion Pharmaceuticals Inc. (the “Company”) hereby requests that the effectiveness of the above-captioned Registration Statement be accelerated so that it will become effective as of 4:00 p.m. Eastern Time on February 13, 2017, or as soon thereafter as practicable.

If you have any questions, or if you require additional information, please do not hesitate to contact me at (212) 698-3616.

Sincerely,

/s/ David S. Rosenthal

David S. Rosenthal

Cc:     Jeff Gabor

David G. Kalergis

Ben L. Shealy

 Diffusion Pharmaceuticals Inc.