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
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CORRESP 1 filename1.htm 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.