SEC Company Response from PALVELLA THERAPEUTICS, INC. (PVLA) (CIK 0001583648) (PVLA) — Aug 2, 2016
PALVELLA THERAPEUTICS, INC. (PVLA) (CIK 0001583648)
Date: Aug. 2, 2016 · CIK: 0001583648 · Accession: 0001193125-16-668123
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File numbers found in text: 333-212439
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CORRESP 1 filename1.htm CORRESP PIERIS PHARMACEUTICALS, INC. 255 State Street, 9th Floor Boston, MA 02109 August 2, 2016 VIA EDGAR United States Securities and Exchange Commission Division of Corporation Finance 100 F Street, N.E. Washington, D.C. 20549 Attention: John Reynolds, Assistant Director RE: Pieris Pharmaceuticals, Inc. Registration Statement on Form S-3, as amended Filed July 8, 2016 and amended on July 28, 2016 File No. 333-212439 Acceleration Request Dear Mr. Reynolds: With respect to the above-referenced Registration Statement on Form S-3, as amended (the “Registration Statement”), and pursuant to Rule 461 of Regulation C promulgated under the Securities Act of 1933, as amended, the undersigned hereby respectfully requests, on behalf of Pieris Pharmaceuticals, Inc. (the “Company”), that the Securities and Exchange Commission (the “Commission”) accelerate the effective date of the Registration Statement to Wednesday, August 3, 2016 at 4:30 p.m. Eastern Time, or as soon as practicable thereafter. In connection with the foregoing request, the Company acknowledges the following: • should the Commission or the staff, acting pursuant to delegated authority, declare the filing effective, it does not foreclose the Commission from taking any action with respect to the filing; • the action of the Commission or the staff, acting pursuant to delegated authority, in declaring the filing effective, does not relieve the Company from its full responsibility for the adequacy and accuracy of the disclosure in the filing; and • the Company may not assert staff comments and the declaration of effectiveness as a defense in any proceeding initiated by the Commission or any person under the federal securities laws of the United States. The cooperation of the staff in meeting the timetable described above is very much appreciated. Please call Kanasha Herbert of Mintz, Levin, Cohn, Ferris, Glovsky and Popeo, P.C., counsel to the Company, at (617) 348-3015, with any comments or questions regarding the Registration Statement. Very truly yours, PIERIS PHARMACEUTICALS, INC. /s/ Darlene Deptula-Hicks Darlene Deptula-Hicks Senior Vice President and Chief Financial Officer cc: Hillary Daniels, Securities and Exchange Commission Stephen S. Yoder, President and Chief Executive Officer, Pieris Pharmaceuticals, Inc. Marc D. Mantell, Esq., Mintz, Levin, Cohn, Ferris, Glovsky and Popeo, P.C.