Correspondence 0001437749-24-003578 from REVIVA PHARMACEUTICALS HOLDINGS, INC. (RVPH, RVPHW) (CIK 0001742927) (RVPH)
REVIVA PHARMACEUTICALS HOLDINGS, INC. (RVPH, RVPHW) (CIK 0001742927)
Date: Feb. 9, 2024 · CIK: 0001742927 · Accession: 0001437749-24-003578
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File numbers found in text: 333-276848
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CORRESP 1 filename1.htm rvph20240209_corresp.htm Reviva Pharmaceuticals Holdings, Inc. February 9, 2024 VIA EDGAR United States Securities and Exchange Commission Division of Corporation Finance 100 F Street, N.E. Washington, D.C. 20549 Attention: Cindy Polynice Re: Reviva Pharmaceuticals Holdings, Inc. Registration Statement on Form S-3 Filed on February 2, 2024 File No. 333-276848 Acceleration Request Requested Date: February 13, 2024 Requested Time: 9:00 a.m., Eastern Time Dear Ladies and Gentlemen: In connection with the above-captioned Registration Statement (the "Registration Statement"), and pursuant to Rule 461 under the Securities Act of 1933, as amended (the "Act"), Reviva Pharmaceuticals Holdings, Inc. (the "Company") hereby requests that the above-mentioned Registration Statement be declared effective by the Securities and Exchange Commission (the "Commission") at 9:00 a.m., Eastern Time, on February 13, 2024, or as soon thereafter as practicable. Please call Steven Skolnick of Lowenstein Sandler LLP at (646) 414-6947 to confirm the effectiveness of the Registration Statement or with any questions. Very truly yours, REVIVA PHARMACEUTICALS HOLDINGS, INC. By: /s/ Narayan Prabhu Name: Narayan Prabhu Title: Chief Financial Officer