# EDGAR Filing Document

**Accession Number:** 0001583648
**File Stem:** 0001104659-26-006806
**Filing Date:** 2026-1
**Character Count:** 2678
**Document Hash:** 6f82a459ffd12b88f26c818cf90aa2f0
**Contains OCR:** False
**Source Format:** 

## Filing Content

## Filing Summary
**0001104659-26-006806.hdr.sgml**: 20260320

**ACCESSION NUMBER**: 0001104659-26-006806

**CONFORMED SUBMISSION TYPE**: CORRESP

**PUBLIC DOCUMENT COUNT**: 1

**FILED AS OF DATE**: 20260127

**FILER**: 

**COMPANY DATA:**
- **COMPANY CONFORMED NAME:** PALVELLA THERAPEUTICS, INC.
- **CENTRAL INDEX KEY:** 0001583648
- **STANDARD INDUSTRIAL CLASSIFICATION:** PHARMACEUTICAL PREPARATIONS [2834]
- **ORGANIZATION NAME:** 03 Life Sciences
- **EIN:** 300784346
- **STATE OF INCORPORATION:** NV
- **FISCAL YEAR END:** 1231

**FILING VALUES:**
- **FORM TYPE:** CORRESP

**BUSINESS ADDRESS:**
- **STREET 1:** 353 W. LANCASTER AVENUE
- **STREET 2:** SUITE 200
- **CITY:** WAYNE
- **STATE:** PA
- **ZIP:** 19087
- **BUSINESS PHONE:** (484) 253-1461

**MAIL ADDRESS:**
- **STREET 1:** 353 W. LANCASTER AVENUE
- **STREET 2:** SUITE 200
- **CITY:** WAYNE
- **STATE:** PA
- **ZIP:** 19087

**FORMER COMPANY:**
- **FORMER CONFORMED NAME:** Pieris Pharmaceuticals, Inc.
- **DATE OF NAME CHANGE:** 20241213

**FORMER COMPANY:**
- **FORMER CONFORMED NAME:** PIERIS PHARMACEUTICALS, INC.
- **DATE OF NAME CHANGE:** 20141218

**FORMER COMPANY:**
- **FORMER CONFORMED NAME:** Marika Inc.
- **DATE OF NAME CHANGE:** 20130805

**Palvella Therapeutics, Inc.**

**353 W. Lancaster Avenue, Suite 200<br> Wayne, Pennsylvania 19087**

January 27, 2026

<u>VIA EDGAR</u>

U.S. Securities and Exchange Commission

Division of Corporation Finance

100 F Street, N.E.

Washington, D.C. 20549-7553

Re: Palvella Therapeutics, Inc. <br> Registration Statement on Form S-3 <br> Filed January 2, 2026 (File No. 333-292544)

Ladies and Gentlemen:

Pursuant to Rule 461 under the Securities Act of 1933, as amended, Palvella Therapeutics, Inc. (the "***Company***") hereby requests that the effective date of the Company's Registration Statement on Form S-3 (File No. 333-292544) (the "***Registration Statement***") be accelerated so that the Company's Registration Statement will become effective at 4:01 PM, Eastern Time, on January 29, 2026, or as soon thereafter as is practicable.

Please contact Jennifer L. Porter, Esq. of Goodwin Procter LLP, counsel to the Company, at (445) 207-7806 to provide notice of effectiveness, or if you have any questions or comments concerning this request.

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| | | |
|:---|:---|:---|
| Very truly yours, | Very truly yours, | Very truly yours, |
| **PALVELLA THERAPEUTICS, INC.** | **PALVELLA THERAPEUTICS, INC.** | **PALVELLA THERAPEUTICS, INC.** |
| By: | /s/ Wesley H. Kaupinen | /s/ Wesley H. Kaupinen |
|  | Name: | Wesley H. Kaupinen |
|  | Title: | President and Chief Executive Officer |

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