Company: KAVL
Filing Date: 2025-08-06
Form Type: CORRESP
Source: 0001731122-25-001080
Chunk: 0

Company: Kaival Brands Innovations Group, Inc.
Filing Date: 2025-08-06
Form: CORRESP
Chunk 0
---
<div align='center'>Kaival Brands Innovations Group, Inc.

4460 Old Dixie Highway

Grant-Valkaria, Florida 32949</div>

August 6, 2025

VIA EDGAR

U.S. Securities and Exchange Commission

Division of Corporation Finance

Office of Trade & Services

100 F Street, N.E.

Washington, D.C. 20549

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

| Re: | Kaival Brands Innovations Group, Inc. |
|     | Registration Statement on Form S-3    |
|     | CIK No. 0001762239                    |
|     | File No. 333-288091                   |

Dear Mr. Kim/Mr. King,

Pursuant to Rule 461 under the Securities Act of 1933,
as amended (the “Act”), Kaival Brands Innovations Group, Inc. (the “Company”) respectfully requests that the Securities
and Exchange Commission accelerate the effectiveness of the above-referenced Registration Statement on Form S-3 (the “Registration
Statement”) and declare such Registration Statement effective at 4:30 p.m., Eastern Standard Time, on Friday, August 8, 2025, or
as soon thereafter as practicable.

It would be appreciated if, as soon as the
Registration Statement is declared effective, you would so inform Jeffrey Wofford, Esq. of Sichenzia Ross Ference Carmel LLP at
(646) 876-0618.

<div align='center'>* * * *</div>

Very Truly Yours,

| Kaival Brands Innovations Group, Inc. |
| /s/ Mark Thoenes                      |
| Mark Thoenes                          |
| Chief Executive Officer               |

cc: Jeffrey Wofford, Esq.