SEC Comment Letter for PALVELLA THERAPEUTICS, INC. (PVLA) (CIK 0001583648) (PVLA) — Jan 3, 2025
PALVELLA THERAPEUTICS, INC. (PVLA) (CIK 0001583648)
Date: Jan. 3, 2025 · CIK: 0001583648 · Accession: 0000000000-25-000059
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Reasoning
File numbers found in text: 333-284093
Letter
January 3, 2025 Wesley H. Kaupinen President and Chief Executive Officer Palvella Therapeutics, Inc. 125 Strafford Ave Suite 360 Wayne, PA 19087 Re:Palvella Therapeutics, Inc. Registration Statement on Form S-1 Filed December 31, 2024 File No. 333-284093 Dear Wesley H. Kaupinen: 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 Daniel Crawford at 202-551-7767 with any questions. Sincerely, Division of Corporation Finance Office of Life Sciences cc:Joseph Walsh, Esq.
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January 3, 2025
Wesley H. Kaupinen
President and Chief Executive Officer
Palvella Therapeutics, Inc.
125 Strafford Ave
Suite 360
Wayne, PA 19087
Re:Palvella Therapeutics, Inc.
Registration Statement on Form S-1
Filed December 31, 2024
File No. 333-284093
Dear Wesley H. Kaupinen:
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 Daniel Crawford at 202-551-7767 with any questions.
Sincerely,
Division of Corporation Finance
Office of Life Sciences
cc:Joseph Walsh, Esq.