United States securities and exchange commission logo

                           August 23, 2022

       Brian Markison
       Chief Executive Officer
       RVL Pharmaceuticals plc
       400 Crossing Boulevard
       Bridgewater, N.J. 08807

                                                        Re: RVL Pharmaceuticals
Statement on Form S-3
                                                            Filed August 19,
                                                            File No. 333-266984

       Dear Mr. Markison:

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

               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 Jane
Park at 202-551-7439 with any questions.


                           Division of Corporation Finance

                           Office of Life Sciences
       cc:                                              William Michener, Esq.