Company: KAVL
Filing Date: 2025-07-11
Form Type: CORRESP
Source: 0001731122-25-000969
Chunk: 2

Company: Kaival Brands Innovations Group, Inc.
Filing Date: 2025-07-11
Form: CORRESP
Chunk 2
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 the amendment of
any of these terms and the Company does not have confidence that such an agreement will be reached.

(c) Delays in filing Delta’s F-4 registration
statement. An amendment to Delta’s registration statement, which responds to an SEC comment letter dated April 11, 2025 has not been
filed because the audit of Delta’s December 31, 2024 financial statements is not complete and the Company is not confident of the
timing of such audit’s completion.

Exhibits

| 3. | Please file a form of indenture as an exhibit to the registration statement prior to requesting effectiveness.     
 Refer to Questions 201.02 and 201.04 of the Trust Indenture Act of 1939 Compliance and Disclosure Interpretations. |

Response: The Company confirms that
a form of indenture has been filed as Exhibit 4.2 to the S-3.

General

| 4. | Please refer to your amended registration statement on Form S-1 filed on June 20,2024, your registration                                   
 statement on Form S-3MEF filed on June 21, 2024, and your prospectus supplement on Form 424B4 filed on June 24, 2024. We note the increase 
 in the number of units offered, from “up to 838,926 units” to “3,921,500 units.” Please tell us which rules and                            
 guidance you relied on to cover the increase and show us how you applied such rules and guidance to arrive at the final offering numbers.  |

Response: The Company respectfully
submits that the Form S-1MEF (which was inadvertently filed under Form S-3MEF type) was filed to increase the maximum aggregate offering
price from $12,500,000 ($5,000,000 for shares of common stock and $7,500,000 for shares of common stock underlying warrants) to $15,000,000
($1,000,000 increase for shares of common stock and $1,500,000 increase for shares of common stock underlying warrants), which reflects
a 20% increase in the maximum aggregate offering price as allowed by Rule 462(b)(3) of the Securities Act. The number of units increased
by more than 20% because the assumed offering price of the units in the preliminary prospectus was $5.95 per unit and the actual offering
price per unit was $1.53.

We trust that the