Correspondence 0001437749-25-001170 from PALVELLA THERAPEUTICS, INC. (PVLA) (CIK 0001583648) (PVLA)
PALVELLA THERAPEUTICS, INC. (PVLA) (CIK 0001583648)
Date: Jan. 15, 2025 · CIK: 0001583648 · Accession: 0001437749-25-001170
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File numbers found in text: 333-284093
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CORRESP 1 filename1.htm pirs20250114_corresp.htm PALVELLA THERAPEUTICS, INC. 125 STRAFFORD AVENUE, SUITE 360 WAYNE, PA 19087 January 14, 2025 VIA EDGAR United States Securities and Exchange Commission Division of Corporation Finance 100 F Street NE Washington, D.C. 20549 Attn: Daniel Crawford Re: Palvella Therapeutics, Inc. Registration Statement on Form S-1 Filed December 31, 2024, as amended on January 14, 2025 (File No. 333-284093) 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-1 (File No. 333-284093) (the “Registration Statement”) be accelerated so that the Company’s Registration Statement will become effective at 4:00 PM, Eastern Time, on January 16, 2025, or as soon thereafter as is practicable, or at such other time thereafter as our counsel, Troutman Pepper Locke LLP, may request by telephone. Please contact Joseph Walsh of Troutman Pepper Locke LLP at (212) 704-6030 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 Kaupinen Name: Wesley Kaupinen Title: President and Chief Executive Officer [Signature Page to Acceleration Request]