KAIVAL BRANDS INNOVATIONS GROUP, Inc.
4460 Old Dixie Highway
Grant-Valkaria, Florida 32949
January 11, 2024
VIA EDGAR
U.S. SECURITIES AND EXCHANGE COMMISSION
Division of Corporation Finance
100 F Street, N.E.
Washington, DC 20549
Attention: Alyssa Wall
| Re: | Kaival Brands Innovations Group, Inc. | |
Registration Statement on Form S-1/A File No. 333-275653 Filed December 12, 2023 |
Dear Ms. Wall:
Pursuant to Rule 461 under the Securities Act of 1933, as amended, Kaival Brands Innovations Group, Inc. (the “Company”) hereby requests acceleration of effectiveness of the above referenced Registration Statement so that it will become effective at 4:30 p.m. on Friday, January 12, 2024 (the “Effective Time”). The Company hereby grants to Lawrence A. Rosenbloom, Esq. of Ellenoff Grossman & Schole LLP the authority to communicate to the staff of the U.S. Securities and Exchange Commission one or more requests for any potential deferral of the Effective Time.
| Very truly yours, | |
| /s/ Barry M. Hopkins | |
| Barry M. Hopkins | |
| Executive Chairman and Interim Chief Executive Officer and President |
