May 25, 2021
VIA EDGAR
United States Securities and Exchange Commission
Division of Corporation Finance
Mail Stop 4720
100 F Street, N.E.
Washington, D.C. 20549
Attn: | David Gessert |
Re: | Reviva Pharmaceuticals Holdings, Inc. |
Registration Statement on Form S-1, as amended |
File No. 333-255323 |
Acceleration Request |
Requested Date: | May 26, 2021 |
Requested Time: | 5:00 p.m., Eastern Time |
Dear Ladies and Gentlemen:
Pursuant to Rule 461 under the Securities Act of 1933, as amended, Reviva Pharmaceuticals Holdings, Inc. (the “Company”) hereby requests that the above-referenced Registration Statement (the “Registration Statement”) be declared effective by the Securities and Exchange Commission (the “Commission”) at the “Requested Time” and “Requested Date” set forth above or as soon thereafter as practicable or at such later time as the Company or its counsel may orally request via telephone call to the staff of the Division of Corporation Finance of the Commission.
Please call Valeska Pederson Hintz of Lowenstein Sandler LLP at 650.433.5638 to confirm the effectiveness of the Registration Statement or with any questions.
Sincerely, | ||
REVIVA PHARMACEUTICALS HOLDINGS, INC. | ||
By: | /s/ Laxminarayan Bhat | |
Name: | Laxminarayan Bhat | |
Title: | Chief Executive Officer | |
