United States securities and exchange commission logo January 31, 2022 Narayan Prabhu Chief Financial Officer REVIVA PHARMACEUTICALS HOLDINGS, INC. 19925 Stevens Creek Blvd., Suite 100 Cupertino, CA, 95014 Re: REVIVA PHARMACEUTICALS HOLDINGS, INC. Registration Statement on Form S-3 Filed January 26, 2022 File No. 333-262348 Dear Mr. Prabhu: 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 Lauren Hamill at 303-844-1008 with any questions. Sincerely, Division of Corporation Finance Office of Life Sciences cc: Steven Skolnick