Correspondence 0001731122-24-000866 from Kaival Brands Innovations Group, Inc. (KAVL)
Kaival Brands Innovations Group, Inc.
Date: May 23, 2024 · CIK: 0001762239 · Accession: 0001731122-24-000866
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File numbers found in text: 333-279045
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Kaival Brands Innovations Group, Inc.
4460 Old Dixie Highway
Grant-Valkaria, Florida 32949
May 23, 2024
VIA EDGAR
U.S. Securities and Exchange Commission
Division of Corporation Finance
Office of Trade & Services
100 F Street, N.E.
Washington, D.C. 20549
Attention:
Ms. Rucha Pandit
Re:
Kaival Brands Innovations Group, Inc.
Registration Statement on Form S-1
CIK No. 0001762239
File No. 333-279045
Dear Ms. Pandit:
Pursuant to Rule 461 under the Securities Act of 1933, as amended (the “Act”),
Kaival Brands Innovations Group, Inc. (the “Company”) respectfully requests that the Securities and Exchange Commission accelerate
the effectiveness of the above-referenced Registration Statement on Form S-1 (the “Registration Statement”) and declare such
Registration Statement effective at 5:00 p.m., Eastern Standard Time, on Wednesday, May 29, 2024, or as soon thereafter as practicable.
Under separate cover, you will receive today a letter
from the representative of the placement agent of the proposed offering joining in the Company’s request for acceleration of the
effectiveness of the Registration Statement.
It would be appreciated if, as soon as the Registration
Statement is declared effective, you would so inform Jeffrey Wofford, Esq. of Sichenzia Ross Ference Carmel at (646) 876-0618.
* * * *
Very Truly Yours,
Kaival Brands Innovations Group, Inc.
/s/ Nirajkumar Patel
Nirajkumar Patel
Chief Executive Officer
cc: Jeffrey Wofford, Esq.