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Reviva Pharmaceuticals Holdings, Inc.
February 9, 2024
VIA EDGAR
United States Securities and Exchange Commission
Division of Corporation Finance
100 F Street, N.E.
Washington, D.C. 20549
Attention: Cindy Polynice
| Re: | Reviva Pharmaceuticals Holdings, Inc. |
| Registration Statement on Form S-3 |
| Filed on February 2, 2024 |
| Requested Date: February 13, 2024 |
| Requested Time: 9:00 a.m., Eastern Time |
Dear Ladies and Gentlemen:
In connection with the above-captioned Registration Statement (the "Registration Statement"), and pursuant to Rule 461 under the Securities Act of 1933, as amended (the "Act"), Reviva Pharmaceuticals Holdings, Inc. (the "Company") hereby requests that the above-mentioned Registration Statement be declared effective by the Securities and Exchange Commission (the "Commission") at 9:00 a.m., Eastern Time, on February 13, 2024, or as soon thereafter as practicable.
Please call Steven Skolnick of Lowenstein Sandler LLP at (646) 414-6947 to confirm the effectiveness of the Registration Statement or with any questions.
| Very truly yours, | |
| | |
| REVIVA PHARMACEUTICALS HOLDINGS, INC. | |
| | | |
| By: | /s/ Narayan Prabhu | |
| | Name: Narayan Prabhu | |
| | Title: Chief Financial Officer | |