SEC Comment Letter 0000000000-23-008807 to Valneva SE (VALN)
Valneva SE
Date: Aug. 14, 2023 · CIK: 0001836564 · Accession: 0000000000-23-008807
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File numbers found in text: 001-40377
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United States securities and exchange commission logo
August 14, 2023
Peter Bühler
Chief Financial Officer
Valneva SE
6 rue Alain Bombard
44800 Saint-Herblain, France
Re:Valneva SE
Form 20-F for the Fiscal Year Ended December 31, 2022
Filed March 30, 2023
File No. 001-40377
Dear Peter Bühler:
We have completed our review of your filing. We remind you that the company and its
management are responsible for the accuracy and adequacy of their disclosures, notwithstanding
any review, comments, action or absence of action by the staff.
Sincerely,
Division of Corporation Finance
Office of Life Sciences