# CORRESP — PALVELLA THERAPEUTICS, INC.  (PVLA)  (CIK 0001583648)

> <strong>PALVELLA THERAPEUTICS, INC.  (PVLA)  (CIK 0001583648) → SEC staff</strong> · filed 2026-01-27 · ticker PVLA · SIC 2834

## What is this

A CORRESP letter is the company's written reply to the SEC during a filing review. Responses include accounting position arguments, restatement assessments, and clarifying disclosures. Released to EDGAR alongside the SEC's UPLOAD letters.

## Key facts

- **Accession number:** 0001104659-26-006806
- **Form:** CORRESP
- **Filer:** PALVELLA THERAPEUTICS, INC.  (PVLA)  (CIK 0001583648)
- **CIK:** 0001583648
- **Ticker:** PVLA
- **Filed:** 2026-01-27
- **SIC industry:** 2834
- **HQ:** Wayne, PA

## Primary source

PDF letter: https://www.sec.gov/Archives/edgar/data/1583648/000110465926006806/filename1.htm

EDGAR review history for this filer: https://www.sec.gov/cgi-bin/browse-edgar?action=getcompany&CIK=1583648&type=UPLOAD&dateb=&owner=include&count=40

## Other comment-letter activity for PALVELLA THERAPEUTICS, INC.  (PVLA)  (CIK 0001583648)

- UPLOAD — 2026-01-05 — /comment-letter/0000000000-26-000081

## Citation

> US Securities and Exchange Commission, EDGAR CORRESP comment letter, PALVELLA THERAPEUTICS, INC.  (PVLA)  (CIK 0001583648) (CIK 0001583648), filed 2026-01-27, accession 0001104659-26-006806. Retrieved via MORVS 2026-11-14 from https://api.morvs.ai/comment-letter/0001104659-26-006806.

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