J.P. GALDA & CO.
Attorneys-at-Law
40 Montgomery Avenue, LTW 220
Ardmore, Pennsylvania 19003
Telephone (215) 815-1534
November 16, 2022
Via Email and EDGAR
U.S. Securities and Exchange Commission
100 F Street, NE
Washington, DC 20549
Attention: | Daniel Crawford |
Joe McCann |
Re: Revelation Biosciences, Inc.
Registration Statement on Form S-1
Commission File No. 333-268076
Gentlemen:
We are in receipt of the Staff’s comment letter dated November 14, 2022 (the “Comment Letter”) relating to the above-captioned Registration Statement (the “Registration Statement”).
The numbered paragraphs below refer to the numbered comments in the Comment Letter.
1. | We have amended the cover page of the prospectus to disclose the termination date of the offering. | |
2. | The shares, Class C Common Stock Warrants and pre-funded warrants will be delivered on the date that is two trading days after we enter into securities purchase agreements to sell the securities offered pursuant to the registration statement. | |
3. | The form of placement agency agreement is filed as an exhibit. |
We have also amended the Registration statement to update the financial statements. With this amendment we would like to go effective as soon as possible to address the NASDAQ compliance issue I discussed with Mr. Crawford. I will be calling him shortly after this filing.
Very truly yours, | |
/s/ Joseph P. Galda |