 | KAIVAL BRANDS INNOVATIONS GROUP, INC. 4460 OLD DIXIE HWY GRANT, FLORIDA 32949 TOLL FREE: 1-833-367-2434 FAX: 1-833-367-2434 www.kavialbrands.com admin@kaivalbrands.com |
August 6, 2021
VIA EDGAR TRANSMISSION
Securities and Exchange Commission
Division of Corporation Finance
100 F Street, N.E.
Washington, D.C. 20549
Attention: Shih-Kuei Chen, Esq.
| Re: | Kaival Brands Innovations Group, Inc. | |
| Registration Statement on Form S-3 | ||
| Filed July 30, 2021 | ||
| File No. 333-258339 |
Ladies and Gentlemen:
Pursuant to Rule 461 under the Securities Act of 1933, as amended, Kaival Brands Innovations Group, Inc. (the ‘Company’) hereby requests acceleration of the effective date of its Registration Statement on Form S-3 (File No. 333-258339), so that such registration statement may become effective at 3:00 p.m. (Washington, D.C. time) on August 10, 2021, or as soon as practicable thereafter.
| KAIVAL BRANDS INNOVATIONS GROUP, INC. | ||
| By: | /s/ Nirajkumar Patel | |
| Name: | Nirajkumar Patel | |
| Title: | President and Chief Executive Officer | |
KAIVAL BRANDS INNOVATIONS GROUP, INC. 4460 OLD DIXIE HWY – GRANT-VALKARIA, FLORIDA 32949 TOLL FREE: 1-833-367-2434 - www.kaivalbrands.com – admin@kaivalbrands.com |