Correspondence 0001104659-23-095331 from RVL Pharmaceuticals plc (RVLPQ) (CIK 0001739426)
RVL Pharmaceuticals plc (RVLPQ) (CIK 0001739426)
Date: Aug. 25, 2023 · CIK: 0001739426 · Accession: 0001104659-23-095331
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File numbers found in text: 333-274179
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CORRESP
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RVL PHARMACEUTICALS PLC
400 Crossing Boulevard
Bridgewater, New Jersey 08807
August 25, 2023
VIA EDGAR
U.S. Securities and Exchange Commission
Division of Corporation Finance
100 F Street, N.E.
Washington, D.C. 20549
Re: RVL Pharmaceuticals plc
Registration Statement on Form S-3 (File No. 333-274179)
Request for Acceleration
Ladies and Gentlemen:
Pursuant to Rule 461
under the Securities Act of 1933, as amended, RVL Pharmaceuticals plc, an Irish public limited company (the “Company”),
hereby requests that the effective date for the registration statement referred to above be accelerated so that it will be declared effective
at 4:00 p.m. Eastern Time on August 29, 2023, or as soon as possible thereafter. The Company hereby authorizes William Michener
of Ropes & Gray LLP, counsel to the Company, to orally modify or withdraw this request for acceleration.
Please notify William Michener
of Ropes & Gray LLP, counsel to the Company, at (617) 951-7247 as soon as the registration statement has been declared effective.
[Signature page follows]
U.S Securities and Exchange Commission
Page 2
Very truly yours,
RVL PHARMACEUTICALS PLC
By:
/s/ Brian Markison
Brian Markison
Chief Executive Officer and Chairman of the Board of Directors
[Signature Page to Acceleration Request
Letter]