# EDGAR Filing Document

**Accession Number:** 0001762239
**File Stem:** 0000000000-25-007919
**Filing Date:** 2025-7
**Character Count:** 4326
**Document Hash:** 9bfac151036d9e2285200339db558add
**Contains OCR:** False
**Source Format:** 

## Filing Content

## Filing Summary
**0000000000-25-007919.hdr.sgml**: 20250926

**ACCESSION NUMBER**: 0000000000-25-007919

**CONFORMED SUBMISSION TYPE**: UPLOAD

**PUBLIC DOCUMENT COUNT**: 2

**FILED AS OF DATE**: 20250728

**FILED FOR**: 

**COMPANY DATA:**
- **COMPANY CONFORMED NAME:** Kaival Brands Innovations Group, Inc.
- **CENTRAL INDEX KEY:** 0001762239
- **STANDARD INDUSTRIAL CLASSIFICATION:** RETAIL-NONSTORE RETAILERS [5960]
- **ORGANIZATION NAME:** 07 Trade & Services
- **EIN:** 833492907
- **FISCAL YEAR END:** 1031

**FILING VALUES:**
- **FORM TYPE:** UPLOAD
- **SEC FILE NUMBER:** 333-288091

**BUSINESS ADDRESS:**
- **STREET 1:** 4460 OLD DIXIE HIGHWAY
- **CITY:** GRANT-VALKARIA
- **STATE:** FL
- **ZIP:** 32949
- **BUSINESS PHONE:** (833) 452-4825

**MAIL ADDRESS:**
- **STREET 1:** 4460 OLD DIXIE HIGHWAY
- **CITY:** GRANT-VALKARIA
- **STATE:** FL
- **ZIP:** 32949

**FORMER COMPANY:**
- **FORMER CONFORMED NAME:** Quick Start Holdings, Inc.
- **DATE OF NAME CHANGE:** 20181218
**PUBLIC REFERENCE ACCESSION NUMBER**: 0001731122-25-000885

## Text-Extract

```

                                                            July 28, 2025

Mark Thoenes
Interim Chief Executive Officer
Kaival Brands Innovations Group, Inc.
460 Old Dixie Highway
Grant-Valkaria, Florida 32949

       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 Mark Thoenes:

     We have reviewed your amended registration statement and have the
following
comment.

        Please respond to this letter by amending your registration statement
and providing
the requested information. If you do not believe a comment applies to your
facts and
circumstances or do not believe an amendment is appropriate, please tell us why
in your
response.

       After reviewing any amendment to your registration statement and the
information
you provide in response to this letter, we may have additional comments. Unless
we note
otherwise, any references to prior comments are to comments in our letter dated
July 1, 2025.

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

1.     We note your response to prior comment 1 and reissue. As previously
requested,
       please update the prospectus to reflect the current status of your
pending merger with
       Delta. In this regard, we note the following:
           In the prospectus filed with this registration statement on June 16,
2025, you
           disclose that the outside date to close the merger was February 15,
2025;
           In your quarterly report on Form 10-Q filed on June 10, 2025, which
is
           incorporated by reference into the aforementioned registration
statement, you
           disclose that you expect the merger to close in June 2025;
           It does not appear that you have issued any other public statements
about the
           status of the merger since June 16, 2025.
 July 28, 2025
Page 2

       Taken together in the context of your filing of a Securities Act
registration statement
       that the staff will need to take effective, these factors suggest to us
that you should
       provide updated disclosure about the status of the merger. Please refer
to Item 11(a) of
       Form S-3. Regarding your request to dispense with providing updated
disclosure in
       the prospectus due to your desire to avoid having to make further
amendments to the
       base prospectus, we note the incorporation by reference provisions of
Form S-3
       provide a mechanism to update the prospectus without the necessity of
filing an
       amendment to the registration statement. Please refer to Item 12(d) of
Form S-3. We
       also note the potential availability of prospectus supplements filed
pursuant to Rule
       424.

       Please contact Eddie Kim at 202-551-8713 or Dietrich King at
202-551-8071 with
any questions.

                                                            Sincerely,

                                                            Division of
Corporation Finance
                                                            Office of Trade &
Services
cc:   Jeffrey Wofford

```

### Attached PDF Documents

**Attachment 1:** `filename1`

_No text found in this document._