# EDGAR Filing Document

**Accession Number:** 0001739426
**File Stem:** 0000000000-23-001063
**Filing Date:** 2023-2
**Character Count:** 3397
**Document Hash:** 9767ea589b4dd9d0aaf5b1f6c65bb473
**Contains OCR:** False
**Source Format:** 

## Filing Content

## Filing Summary
**0000000000-23-001063.hdr.sgml**: 20230307

**ACCESSION NUMBER**: 0000000000-23-001063

**CONFORMED SUBMISSION TYPE**: UPLOAD

**PUBLIC DOCUMENT COUNT**: 2

**FILED AS OF DATE**: 20230201

**FILED FOR**: 

**COMPANY DATA:**
- **COMPANY CONFORMED NAME:** RVL Pharmaceuticals plc
- **CENTRAL INDEX KEY:** 0001739426
- **STANDARD INDUSTRIAL CLASSIFICATION:** PHARMACEUTICAL PREPARATIONS [2834]
- **IRS NUMBER:** 000000000
- **FISCAL YEAR END:** 1231

**FILING VALUES:**
- **FORM TYPE:** UPLOAD

**BUSINESS ADDRESS:**
- **STREET 1:** 400 CROSSING BOULEVARD
- **CITY:** BRIDGEWATER
- **STATE:** NJ
- **ZIP:** 08807
- **BUSINESS PHONE:** 9088091300

**MAIL ADDRESS:**
- **STREET 1:** 400 CROSSING BOULEVARD
- **CITY:** BRIDGEWATER
- **STATE:** NJ
- **ZIP:** 08807

**FORMER COMPANY:**
- **FORMER CONFORMED NAME:** Osmotica Pharmaceuticals plc
- **DATE OF NAME CHANGE:** 20180906

**FORMER COMPANY:**
- **FORMER CONFORMED NAME:** Osmotica Pharmaceuticals Ltd
- **DATE OF NAME CHANGE:** 20180502

## Text-Extract

```

United States securities and exchange commission logo

                        February 1, 2023

       Brian Markison
       Chief Executive Officer
       RVL Pharmaceuticals plc
       400 Crossing Boulevard
       Bridgewater, NJ 08807

                                                        Re: RVL Pharmaceuticals
plc
                                                            Registration
Statement on Form S-3
                                                            Filed January 27,
2023
                                                            File No. 333-269440

       Dear Brian Markison:

              This is to advise you that we have not reviewed and will not
review your registration
       statement.

               Please refer to Rules 460 and 461 regarding requests for
acceleration. We remind you
       that the company and its management are responsible for the accuracy and
adequacy of their
       disclosures, notwithstanding any review, comments, action or absence of
action by the staff.

                                                        Please contact Jimmy
McNamara at 202-551-7349 with any questions.

                        Sincerely,

                        Division of Corporation Finance

                        Office of Life Sciences
       cc:                                              Craig E. Marcus

```

### Attached PDF Documents

**Attachment 1:** `filename1`

![img-0.jpeg](img-0.jpeg)

DIVISION OF
CORPORATION FINANCE

UNITED STATES
SECURITIES AND EXCHANGE COMMISSION
WASHINGTON, D.C. 20549

February 1, 2023

Brian Markison
Chief Executive Officer
RVL Pharmaceuticals plc
400 Crossing Boulevard
Bridgewater, NJ 08807

**Re: RVL Pharmaceuticals plc**
**Registration Statement on Form S-3**
**Filed January 27, 2023**
**File No. 333-269440**

Dear Brian Markison:

This is to advise you that we have not reviewed and will not review your registration statement.

Please refer to Rules 460 and 461 regarding requests for acceleration. We remind you that the company and its management are responsible for the accuracy and adequacy of their disclosures, notwithstanding any review, comments, action or absence of action by the staff.

Please contact Jimmy McNamara at 202-551-7349 with any questions.

Sincerely,

Division of Corporation Finance
Office of Life Sciences

cc: Craig E. Marcus