United States securities and exchange commission logo July 27, 2020 David A. Dodd President and Chief Executive Officer GeoVax Labs, Inc. 1900 Lake Park Drive, Suite 380 Smyrna, Georgia 30080 Re: GeoVax Labs, Inc. Registration Statement on Form S-1 Filed July 20, 2020 File No. 333-239958 Dear Mr. Dodd: 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 Alan Campbell at 202-551-4224 with any questions. Sincerely, Division of Corporation Finance Office of Life Sciences cc: T. Clark Fitzgerald III