J.P. Galda & Co.
40 East Montgomery Avenue, LTW 220
Ardmore, Pennsylvania 19008
May 23, 2025
VIA EDGAR AND E-MAIL
Mr. Alan Campbell
Mr. Joseph McCann
Office of Life Sciences
Division of Corporate Finance
U.S. Securities and Exchange Commission
100 F. Street, N.E.
Washington, DC 20549-7010
Re: Revelation Biosciences, Inc. Registration Statement on Form S-1
Commission File No. 333-287423
Gentlemen:
This letter will confirm my conversation with Mr. McCann to the effect that we are not individually responding to the Staff’s letter of comments on the above-captioned Registration Statement because the transaction has been restructured to eliminate the zero exercise price warrants and the Class H-3 Common Stock Warrants, thereby rendering such comments no longer applicable.
Very truly yours,
/s/ Joseph P. Galda