Power of Attorney for Matthew Pauls

This filing is an exhibit to a document filed by PALVELLA THERAPEUTICS, INC. (PVLA). It designates Wesley H. Kaupinen, Matthew Korenberg, and Kathleen A. McGowan as attorneys-in-fact for Matthew Pauls. These attorneys are empowered to execute and file SEC forms (3, 4, and 5) on behalf of Mr. Pauls, who is an officer and director of the company. The power of attorney also grants broad authority to take any action deemed beneficial, in the best interest of, or legally required for Mr. Pauls concerning these filings. The appointment remains in effect until revoked in writing.