Correspondence 0001437749-24-033779 from PALVELLA THERAPEUTICS, INC. (PVLA) (CIK 0001583648) (PVLA)
PALVELLA THERAPEUTICS, INC. (PVLA) (CIK 0001583648)
Date: Nov. 7, 2024 · CIK: 0001583648 · Accession: 0001437749-24-033779
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File numbers found in text: 333-281459
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CORRESP 1 filename1.htm pirs20241106_corresp.htm Pieris Pharmaceuticals, Inc. 225 Franklin Street, 26th Floor Boston, MA 02110 November 7, 2024 VIA EDGAR United States Securities and Exchange Commission Division of Corporation Finance Office of Real Estate & Construction 100 F Street, N.E. Washington, D.C. 20549 Attention: Gary Newberry Vanessa Robertson Lauren Hamill Laura Crotty Re: Pieris Pharmaceuticals, Inc. Registration Statement on Form S-4, as amended File No. 333-281459 Request for Acceleration of Effectiveness Ladies and Gentlemen: Pursuant to Rule 461 promulgated under the Securities Act of 1933, as amended, Pieris Pharmaceuticals, Inc. (the “Registrant”) hereby requests acceleration of the effective date of its Registration Statement on Form S-4 (File No. 333-281459), as amended (the “Registration Statement”), so that the Registration Statement may become effective at 5:00 p.m. Eastern Time on Friday, November 8, 2024, or as soon as possible thereafter. The Registrant hereby authorizes Jeffrey D. Cohan, Esq. of Mintz, Levin, Cohn, Ferris, Glovsky and Popeo, P.C. to orally modify or withdraw this request for acceleration. The Registrant respectfully requests that it be notified of such effectiveness by a telephone call to Mr. Cohan at (212) 692-6710 and that such effectiveness also be confirmed in writing. Any questions regarding this request may be addressed to Mr. Cohan. Very truly yours, PIERIS PHARMACEUTICALS, INC. By: /s/ Stephen Yoder Name: Stephen Yoder Title: Chief Executive Officer Cc: William C. Hicks, Esq., Mintz, Levin, Cohn, Ferris, Glovsky and Popeo, P.C. Marc D. Mantell, Esq., Mintz, Levin, Cohn, Ferris, Glovsky and Popeo, P.C. Jeffrey D. Cohan, Esq., Mintz, Levin, Cohn, Ferris, Glovsky and Popeo, P.C. Christopher Miller, Esq., Troutman Pepper Hamilton Sanders LLP Joseph Walsh, Esq., Troutman Pepper Hamilton Sanders LLP