TEXT-EXTRACT 2 filename2.txt May 23, 2019 Jay P. Madan President Innovate Biopharmaceuticals, Inc. 8480 Honeycutt Road, Suite 120 Raleigh, NC 27615 Re: Innovate Biopharmaceuticals, Inc. Registration Statement on Form S-3 Filed May 17, 2019 File No. 333-231584 Dear Mr. Madan: This is to advise you that we have not reviewed and will not review your registration statement. 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 Christine Westbrook at 202-551-5019 with any questions. Sincerely, Division of Corporation Finance Office of Healthcare & Insurance cc: Amanda L. Keister, Esq.