RVL PHARMACEUTICALS PLC

400 Crossing Boulevard

Bridgewater, New Jersey 08807

 

August 25, 2023

 

VIA EDGAR

 

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. 333-274179)
	Request for Acceleration

 

Ladies and Gentlemen:

 

Pursuant to Rule 461 under the Securities Act of 1933, as amended, RVL Pharmaceuticals plc, an Irish public limited company (the “Company”), 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 August 29, 2023, or as soon as possible thereafter. The Company hereby authorizes 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

Page 2

 

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

 

[Signature Page to Acceleration Request Letter]