If employer revokes H1B visa during H1B to L2 COS

Hi,
My wife is on H1B. We wanted to change her status to L2 so that she can take a break. My employer is ready to file the COS to L2 but we are worried about her H1b status? What if her employer revokes her H1B during the COS application is pending? If her employer revokes H1B can she resume her H1B later?

Thanks in Advance

As far as you file COS to L2 before the H1B I-94 expiry , you should be good and considered in ‘period of authorized stay’.

Employer is bound by law to withdraw H1B once the employee leaves. New employer can file H1B with change of status from L2 to H1B in future is she is on L2.