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SEC Comment Letter for RVL Pharmaceuticals plc (RVLPQ) (CIK 0001739426) — Aug 8, 2023

RVL Pharmaceuticals plc (RVLPQ) (CIK 0001739426)
Date: Aug. 8, 2023 · CIK: 0001739426 · Accession: 0000000000-23-008582

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File numbers found in text: 001-38709

Date
August 8, 2023
Author
Brian Markison
Form
UPLOAD
Company
RVL Pharmaceuticals plc (RVLPQ) (CIK 0001739426)

Letter

United States securities and exchange commission logo August 8, 2023 Brian Markison Chief Executive and Director and Principal Financial Officer RVL Pharmaceuticals plc 400 Crossing Boulevard Bridgewater, NJ 08807 Re:RVL Pharmaceuticals plc Form 10-K for the Fiscal Year Ended December 31, 2022 Filed March 20, 2023 File No. 001-38709 Dear Brian Markison: We have completed our review of your filing. 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. Sincerely, Division of Corporation Finance Office of Life Sciences

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United States securities and exchange commission logo
August 8, 2023
Brian Markison
Chief Executive and Director and Principal Financial Officer
RVL Pharmaceuticals plc
400 Crossing Boulevard
Bridgewater, NJ 08807
Re:RVL Pharmaceuticals plc
Form 10-K for the Fiscal Year Ended December 31, 2022
Filed March 20, 2023
File No. 001-38709
Dear Brian Markison:
            We have completed our review of your filing.  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.
Sincerely,
Division of Corporation Finance
Office of Life Sciences