# EDGAR Filing Document

**Accession Number:** 0001739426
**File Stem:** 0001104659-23-009891
**Filing Date:** 2023-2
**Character Count:** 2465
**Document Hash:** defbf319ccbb3714444510f67dc65e38
**Contains OCR:** False
**Source Format:** 

## Filing Content

## Filing Summary
**0001104659-23-009891.hdr.sgml**: 20230307

**ACCESSION NUMBER**: 0001104659-23-009891

**CONFORMED SUBMISSION TYPE**: CORRESP

**PUBLIC DOCUMENT COUNT**: 1

**FILED AS OF DATE**: 20230202

**FILER**: 

**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:** CORRESP

**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

**RVL PHARMACEUTICALS PLC**

400 Crossing Boulevard

Bridgewater, New Jersey 08807

February 2, 2023

**<u>VIA EDGAR</u>**

U.S. Securities and Exchange Commission

Division of Corporation Finance

100 F Street, N.E.

Washington, D.C. 20549

Re: RVL Pharmaceuticals plc

Registration Statement on Form S-3 (File No. 333-269440)

<u>Request for Acceleration</u>

Ladies and Gentlemen:

Pursuant to Rule 461 under the Securities Act of 1933, as amended, RVL Pharmaceuticals plc, an Irish public limited company (the "<u>Company</u>"), hereby requests that the effective date for the registration statement referred to above be accelerated so that it will be declared effective at 4:00 p.m. Eastern Time on February 6, 2023, or as soon as possible thereafter. The Company hereby authorizes Craig Marcus or William Michener of Ropes & Gray LLP, counsel to the Company, to orally modify or withdraw this request for acceleration.

Please notify William Michener of Ropes & Gray LLP, counsel to the Company, at (617) 951-7247 as soon as the registration statement has been declared effective.

[*Signature page follows*]

U.S Securities and Exchange Commission

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| | |
|:---|:---|
| Very truly yours, | Very truly yours, |
| RVL PHARMACEUTICALS PLC | RVL PHARMACEUTICALS PLC |
| By: | /s/ Brian Markison<br>|
|  | Brian Markison |
|  | Chief Executive Officer and Chairman of the Board of Directors |

---

*[Signature Page to Acceleration Request Letter]*