SEC Company Response from PALVELLA THERAPEUTICS, (PVLA) — Jan 27, 2026
PALVELLA THERAPEUTICS, INC.
Date: Jan. 27, 2026 · CIK: 0001583648 · Accession: 0001104659-26-006806
AI Filing Summary & Sentiment
Reasoning
File numbers found in text: 333-292544
Letter
Palvella Therapeutics, Inc.
353 W. Lancaster Avenue, Suite 200 Wayne, Pennsylvania 19087
January 27, 2026
VIA EDGAR
U.S. Securities and Exchange Commission
Division of Corporation Finance
100 F Street, N.E.
Washington, D.C. 20549-7553
Re: Palvella Therapeutics, Inc.
Registration Statement on Form S-3
Filed January 2, 2026 (File No. 333-292544)
Ladies and Gentlemen:
Pursuant to Rule 461 under the Securities Act of 1933, as amended, Palvella Therapeutics, Inc. (the " Company ") hereby requests that the effective date of the Company's Registration Statement on Form S-3 (File No. 333-292544) (the " Registration Statement ") be accelerated so that the Company's Registration Statement will become effective at 4:01 PM, Eastern Time, on January 29, 2026, or as soon thereafter as is practicable.
Please contact Jennifer L. Porter, Esq. of Goodwin Procter LLP, counsel to the Company, at (445) 207-7806 to provide notice of effectiveness, or if you have any questions or comments concerning this request.
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Very truly yours,
PALVELLA THERAPEUTICS, INC.
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CORRESP 1 filename1.htm Palvella Therapeutics, Inc. 353 W. Lancaster Avenue, Suite 200 Wayne, Pennsylvania 19087 January 27, 2026 VIA EDGAR U.S. Securities and Exchange Commission Division of Corporation Finance 100 F Street, N.E. Washington, D.C. 20549-7553 Re: Palvella Therapeutics, Inc. Registration Statement on Form S-3 Filed January 2, 2026 (File No. 333-292544) Ladies and Gentlemen: Pursuant to Rule 461 under the Securities Act of 1933, as amended, Palvella Therapeutics, Inc. (the " Company ") hereby requests that the effective date of the Company's Registration Statement on Form S-3 (File No. 333-292544) (the " Registration Statement ") be accelerated so that the Company's Registration Statement will become effective at 4:01 PM, Eastern Time, on January 29, 2026, or as soon thereafter as is practicable. Please contact Jennifer L. Porter, Esq. of Goodwin Procter LLP, counsel to the Company, at (445) 207-7806 to provide notice of effectiveness, or if you have any questions or comments concerning this request. [ Remainder of the page intentionally left blank ] Very truly yours, PALVELLA THERAPEUTICS, INC. By: /s/ Wesley H. Kaupinen Name: Wesley H. Kaupinen Title: President and Chief Executive Officer