Company: KAVL
Filing Date: 2025-07-11
Form Type: CORRESP
Source: 0001731122-25-000969
Chunk: 0

Company: Kaival Brands Innovations Group, Inc.
Filing Date: 2025-07-11
Form: CORRESP
Chunk 0
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<div align='center'>July 11, 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.                      
 Registration Statement on Form S-3 Submitted June 16, 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 1, 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. 1 to the Form S-3 (the “S-3”) submitted concurrently
with the submission of this letter in response to the Staff’s comments.

Form S-3 filed June 16, 2025

Business Summary, page 2

Response: Since (i) the Form S-3
only contains the base prospectus which will be a part of every offering related to the Form S-3, (ii) the Company would not want to amend
the base prospectus for every shelf offering to update the status of merger; and (iii) no offering will be made without the filing of
a prospectus supplement, the Company respectfully requests that the Staff allow the Company to disclose the current status of the merger
in the prospectus supplement it files for each shelf offering..

| 2. | Given the pending merger, please provide us with your legal analysis as to whether pro forma financial                                 
 statements of Pubco and/or Delta are required to be filed with your registration statement. For guidance, refer to Section 3100 of the 
 Division of Corporation Finance Financial Reporting Manual.                                                                            |

Response:The Company
requests that the staff allow the Form S-3 to go effective without the