Correspondence 0001731122-24-000050 from Kaival Brands Innovations Group, Inc. (KAVL)

Kaival Brands Innovations Group, Inc.
Date: Jan. 10, 2024 · CIK: 0001762239 · Accession: 0001731122-24-000050

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File numbers found in text: 333-275653

Date

January 11, 2024

Author

/s/ Barry M. Hopkins

Form

CORRESP

Company

Kaival Brands Innovations Group, Inc.

Letter

VIA EDGAR Division of Corporation Finance Attention: Alyssa Wall Re: Kaival Brands Innovations Group, Inc. Registration Statement on Form S-1/A File No. 333-275653 Filed December 12, 2023

Dear Ms. Wall:

Pursuant to Rule 461 under the Securities Act of 1933, as amended, Kaival Brands Innovations Group, Inc. (the “Company”) hereby requests acceleration of effectiveness of the above referenced Registration Statement so that it will become effective at 4:30 p.m. on Friday, January 12, 2024 (the “Effective Time”). The Company hereby grants to Lawrence A. Rosenbloom, Esq. of Ellenoff Grossman & Schole LLP the authority to communicate to the staff of the U.S. Securities and Exchange Commission one or more requests for any potential deferral of the Effective Time.

Very truly yours,
/s/ Barry M. Hopkins

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CORRESP
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KAIVAL BRANDS
INNOVATIONS GROUP, Inc.

4460 Old Dixie Highway

Grant-Valkaria,
Florida 32949

January 11, 2024

VIA EDGAR

U.S. SECURITIES AND EXCHANGE COMMISSION

Division of Corporation Finance

100 F Street, N.E.

Washington, DC 20549

Attention: Alyssa Wall

    Re:
    Kaival Brands Innovations Group, Inc.

    Registration Statement on Form S-1/A

    File No. 333-275653

    Filed December 12, 2023

Dear Ms. Wall:

Pursuant to Rule 461 under the
Securities Act of 1933, as amended, Kaival Brands Innovations Group, Inc. (the “Company”) hereby requests acceleration
of effectiveness of the above referenced Registration Statement so that it will become effective at 4:30 p.m. on Friday, January 12, 2024
(the “Effective Time”). The Company hereby grants to Lawrence A. Rosenbloom, Esq. of Ellenoff Grossman & Schole
LLP the authority to communicate to the staff of the U.S. Securities and Exchange Commission one or more requests for any potential deferral
of the Effective Time.

    Very truly yours,

    /s/ Barry M. Hopkins

    Barry M. Hopkins

    Executive Chairman and Interim Chief Executive Officer and President

SecProbe.io