Company: KAVL
Filing Date: 2025-08-04
Form Type: CORRESP
Source: 0001731122-25-001069
Chunk: 0

Company: Kaival Brands Innovations Group, Inc.
Filing Date: 2025-08-04
Form: CORRESP
Chunk 0
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<div align='center'>August 4, 2025

Via EDGAR</div>

U.S. Securities and Exchange Commission

Division of Corporation Finance

Office of Trade & Services

100 F Street, N.E.

Washington, D.C. 20549

| Attn: | Mr. Eddie Kim/ Mr. Dietrich King |

| Re: | Kaival Brands Innovations Group, Inc.                 
 Amendment No. 1 to Registration Statement on Form S-3 
 Filed July 11, 2025                                   |
|:----|:------------------------------------------------------|
|     | File No. 333-288091                                   |

Dear Mr. Kim and Mr. King:

On behalf of Kaival Brands Innovations Group, Inc.
(the “Company”), we have set forth below responses to the comments of the staff (the “Staff”) of
the Securities and Exchange Commission (the “SEC”) contained in its letter of July 28, 2025, with respect to the Company’s
Registration Statement on Form S-3 (the “Form S-3”) as noted above.

For your convenience, the text of the Staff’s
comments is set forth below in bold, followed in each case by the Company’s responses. Please note that all references to page numbers
in the responses are references to the page numbers in the Amendment No. 2 to the Form S-3 (the “S-3”) submitted concurrently
with the submission of this letter in response to the Staff’s comments.

Amendment No. 1 to Registration Statement on Form S-3 filed July 11, 2025

General

Response: The Company has included the updated disclosure on page [*] of the S-3
as requested by the Staff.

We trust that the above is responsive to your comments.

Should you have any questions relating to the foregoing
or wish to discuss any aspect of the Company’s filing, please contact our counsel, Jeffrey Wofford of Sichenzia Ross Ference Carmel
LLP at 646 876 0618.

| Sincerely,                      |
| /s/ Mark Thoenes                |
| Mark Thoenes                    |
| Interim Chief Executive Officer |