SEC Comment Letter for PALVELLA THERAPEUTICS, (PVLA) — Jan 5, 2026
PALVELLA THERAPEUTICS, INC.
Date: Jan. 5, 2026 · CIK: 0001583648 · Accession: 0000000000-26-000081
AI Filing Summary & Sentiment
Reasoning
File numbers found in text: 333-292544
Letter
Re: Palvella Therapeutics, Inc. Registration Statement on Form S-3 Filed January 2, 2026 File No. 333-292544 Dear Wesley Kaupinen:
January 5, 2026
Wesley Kaupinen President and Chief Executive Officer Palvella Therapeutics, Inc. 353 W. Lancaster Ave., Suite 200 Wayne, PA 19087
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: Jennifer Porter
Show Raw Text
<DOCUMENT> <TYPE>TEXT-EXTRACT <SEQUENCE>2 <FILENAME>filename2.txt <TEXT> January 5, 2026 Wesley Kaupinen President and Chief Executive Officer Palvella Therapeutics, Inc. 353 W. Lancaster Ave., Suite 200 Wayne, PA 19087 Re: Palvella Therapeutics, Inc. Registration Statement on Form S-3 Filed January 2, 2026 File No. 333-292544 Dear Wesley 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 Jason Drory at 202-551-8342 with any questions. Sincerely, Division of Corporation Finance Office of Life Sciences cc: Jennifer Porter </TEXT> </DOCUMENT>