SEC Company Response from ZEVRA THERAPEUTICS, INC. (ZVRA) (CIK 0001434647) (ZVRA) — Apr 13, 2015
ZEVRA THERAPEUTICS, INC. (ZVRA) (CIK 0001434647)
Date: April 13, 2015 · CIK: 0001434647 · Accession: 0001193125-15-127445
AI Filing Summary & Sentiment
File numbers found in text: 333-202660
Letter
Acceleration Request - Company
April 13, 2015
VIA EDGAR
U.S. Securities and Exchange Commission
Division of Corporation Finance
100 F Street, N.E.
Mail Stop 4720
Washington, D.C. 20549
Attn:
Mr. Jeffrey Riedler
Mr. Preston Brewer
Re:
KemPharm, Inc.
Registration Statement on Form S-1
File No. 333-202660
Acceleration Request
Requested Date:
Wednesday, April 15, 2015
Requested Time:
4:00 P.M. Eastern Daylight Time
Ladies and Gentlemen:
In accordance with Rule 461 under the Securities Act of 1933, as amended, the undersigned registrant (the “Registrant”) hereby requests that the Securities and Exchange Commission (the “Commission”) take appropriate action to cause the above-referenced Registration Statement on Form S-1 (File No. 333-202660) (the “Registration Statement”) to become effective on April 15, 2015, at 4:00 p.m., Eastern Daylight Time, or as soon thereafter as is practicable, or at such later time as the Registrant may orally request via telephone call to the staff (the “Staff”). This request for acceleration is subject, however, to your receiving a telephone call prior to such time from Cooley LLP, counsel to the Registrant, confirming this request. The Registrant hereby authorizes each of Brent Siler, Matthew Dubofsky, Mark Ballantyne and Nathan Jeffries of Cooley LLP to make such request on its behalf.
Once the Registration Statement has been declared effective, please orally confirm that event with Brent Siler of Cooley LLP, counsel to the Registrant, at (202) 728-7040, or in his absence, any of Matthew Dubofsky at (720) 566-4244, Mark Ballantyne at (703) 456-8084 or Nathan Jeffries at (720) 566-4104.
In connection with this request, the Registrant acknowledges that:
•
should the Commission or the Staff, acting pursuant to delegated authority, declare the Registration Statement effective, it does not foreclose the Commission from taking any action with respect to the Registration Statement;
•
the action of the Commission or the Staff, acting pursuant to delegated authority, in declaring the Registration Statement effective, does not relieve the Registrant from its full responsibility for the adequacy and accuracy of the disclosure in the Registration Statement; and
•
the Registrant may not assert Staff comments and the declaration of effectiveness as a defense in any proceeding initiated by the Commission or any person under the federal securities laws of the United States.
Very truly yours,
KemPharm, Inc.
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CORRESP 1 filename1.htm Acceleration Request - Company April 13, 2015 VIA EDGAR U.S. Securities and Exchange Commission Division of Corporation Finance 100 F Street, N.E. Mail Stop 4720 Washington, D.C. 20549 Attn: Mr. Jeffrey Riedler Mr. Preston Brewer Re: KemPharm, Inc. Registration Statement on Form S-1 File No. 333-202660 Acceleration Request Requested Date: Wednesday, April 15, 2015 Requested Time: 4:00 P.M. Eastern Daylight Time Ladies and Gentlemen: In accordance with Rule 461 under the Securities Act of 1933, as amended, the undersigned registrant (the “Registrant”) hereby requests that the Securities and Exchange Commission (the “Commission”) take appropriate action to cause the above-referenced Registration Statement on Form S-1 (File No. 333-202660) (the “Registration Statement”) to become effective on April 15, 2015, at 4:00 p.m., Eastern Daylight Time, or as soon thereafter as is practicable, or at such later time as the Registrant may orally request via telephone call to the staff (the “Staff”). This request for acceleration is subject, however, to your receiving a telephone call prior to such time from Cooley LLP, counsel to the Registrant, confirming this request. The Registrant hereby authorizes each of Brent Siler, Matthew Dubofsky, Mark Ballantyne and Nathan Jeffries of Cooley LLP to make such request on its behalf. Once the Registration Statement has been declared effective, please orally confirm that event with Brent Siler of Cooley LLP, counsel to the Registrant, at (202) 728-7040, or in his absence, any of Matthew Dubofsky at (720) 566-4244, Mark Ballantyne at (703) 456-8084 or Nathan Jeffries at (720) 566-4104. In connection with this request, the Registrant acknowledges that: • should the Commission or the Staff, acting pursuant to delegated authority, declare the Registration Statement effective, it does not foreclose the Commission from taking any action with respect to the Registration Statement; • the action of the Commission or the Staff, acting pursuant to delegated authority, in declaring the Registration Statement effective, does not relieve the Registrant from its full responsibility for the adequacy and accuracy of the disclosure in the Registration Statement; and • the Registrant may not assert Staff comments and the declaration of effectiveness as a defense in any proceeding initiated by the Commission or any person under the federal securities laws of the United States. Very truly yours, KemPharm, Inc. By: /s/ Travis C. Mickle Travis C. Mickle, Ph.D. President and Chief Executive Officer cc: Gordon K. Johnson, KemPharm, Inc. James C.T. Linfield, Cooley LLP Brent B. Siler, Cooley LLP Matthew P. Dubofsky, Cooley LLP David Pollack, Morgan, Lewis & Bockius LLP