United States securities and exchange commission logo

                          August 24, 2023

       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 23,
                                                            File No. 333-274179

       Dear Brian 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 Joshua
Gorsky at 202-551-7836 with any questions.


                          Division of Corporation Finance

                          Office of Life Sciences
       cc:                                              William J. Michener