Correspondence 0001731122-24-000896 from Kaival Brands Innovations Group, Inc. (KAVL)

Kaival Brands Innovations Group, Inc.
Date: May 30, 2024 · CIK: 0001762239 · Accession: 0001731122-24-000896

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File numbers found in text: 333-279045

Date

May 30, 2024

Author

Nirajkumar Patel

Form

CORRESP

Company

Kaival Brands Innovations Group, Inc.

Letter

VIA EDGAR Division of Corporation Finance Office of Trade & Services 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:

Reference is made to our letter, filed as correspondence via EDGAR on May 29, 2024, in which we requested the acceleration of the effective date of the above-referenced Registration Statement on Form S-1 (the “Registration Statement”) for Friday, May 31, 2024, at 9:00 a.m. Eastern Standard Time or as soon as practicable thereafter, in accordance with Rule 461 under the Securities Act of 1933, as amended.

We are no longer requesting that such Registration Statement be declared effective at this time and we hereby formally withdraw such request for acceleration of the effective date.

* * * *

Very Truly Yours,
Kaival Brands Innovations Group, Inc.

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CORRESP
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Kaival Brands Innovations Group, Inc.

4460 Old Dixie Highway

Grant-Valkaria, Florida 32949

May 30, 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:

Reference is made to our letter, filed as correspondence
via EDGAR on May 29, 2024, in which we requested the acceleration of the effective date of the above-referenced Registration Statement
on Form S-1 (the “Registration Statement”) for Friday, May 31, 2024, at 9:00 a.m. Eastern Standard Time or as soon as practicable
thereafter, in accordance with Rule 461 under the Securities Act of 1933, as amended.

We are no longer requesting that such Registration
Statement be declared effective at this time and we hereby formally withdraw such request for acceleration of the effective date.

* * * *

Very Truly Yours,

    Kaival Brands Innovations Group, Inc.

    /s/ Nirajkumar Patel

    Nirajkumar Patel

    Chief Executive Officer

cc: Jeffrey Wofford, Esq.

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