| 6 rue Alain Bombard 44800 Saint-Herblain, France |
VIA EDGAR |
May 3, 2021
U.S. Securities and Exchange Commission
Division of Corporation Finance
100 F Street, N.E.
Washington, D.C. 20549
| Attn: | Ada D. Sarmento |
| Laura Crotty |
| Tracey McKoy |
| Lynn Dicker |
| Re: | Valneva SE |
| Registration Statement on Form F-1 |
| File No. 333-255155 |
| Acceleration Request |
| Requested Date: | May 5, 2021 |
| Requested Time: | 4:00 P.M. Eastern Time |
Ladies:
In accordance with Rule 461 under the Securities Act of 1933, as amended, the undersigned registrant (the “Registrant”) hereby requests that the U.S. Securities and Exchange Commission (the “Commission”) take appropriate action to cause the above-referenced Registration Statement on Form F-1 to become effective on May 5, 2021, at 4:00 p.m., Eastern Time, or as soon thereafter as is practicable, or at such later time as its counsel may orally request via telephone call to the staff. The Registrant hereby authorizes each of David Boles, Katie Kazem and Darah Protas of Cooley LLP, counsel to the Registrant, to make such request on its behalf.
Once the Registration Statement has been declared effective, please orally confirm that event with David Boles of Cooley LLP at +44 7556 4446, or in his absence, Katie Kazem at +1 703 456 8043. Thank you for your assistance with this matter.
[Signature Page Follows]
| Sincerely, | ||
| Valneva SE | ||
| By: | /s/ Thomas Lingelbach | |
| Thomas Lingelbach | ||
| Chief Executive Officer and President | ||
| cc: | David Boles, Cooley LLP |
| Marc Recht, Cooley LLP |
| Divakar Gupta, Cooley LLP |
| Katie A. Kazem, Cooley LLP |
| Jean-Marc Franceschi, Hogan Lovells Paris LLP |
| Robert E. Puopolo, Goodwin Procter LLP |
| Edwin O’Connor, Goodwin Procter LLP |
| Seo Salimi, Goodwin Procter LLP |
| Arnaud Duhamel, Gide Loyrette Nouel A.A.R.P.I. |
| Guilhem Richard, Gide Loyrette Nouel A.A.R.P.I. |