SEC Comment Letter 0000000000-25-003358 to Valneva SE (VALN)
Valneva SE
Date: March 28, 2025 · CIK: 0001836564 · Accession: 0000000000-25-003358
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File numbers found in text: 333-286071
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<DOCUMENT> <TYPE>TEXT-EXTRACT <SEQUENCE>2 <FILENAME>filename2.txt <TEXT> March 28, 2025 Thomas Lingelbach Chief Executive Officer Valneva SE 6 rue Alain Bombard 44800 Saint-Herblain France Re: Valneva SE Registration Statement on Form F-3 Filed March 25, 2025 File No. 333-286071 Dear Thomas Lingelbach: This is to advise you that we have not reviewed and will not review your registration statement. Please refer to Rules 460 and 461 regarding requests for acceleration. 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. Please contact Chris Edwards at 202-551-6761 with any questions. Sincerely, Division of Corporation Finance Office of Life Sciences cc: Katie Kazem </TEXT> </DOCUMENT>