SEC Company Response from ZEVRA THERAPEUTICS, INC. (ZVRA) (CIK 0001434647) (ZVRA) — Oct 13, 2016
ZEVRA THERAPEUTICS, INC. (ZVRA) (CIK 0001434647)
Date: Oct. 13, 2016 · CIK: 0001434647 · Accession: 0001193125-16-737685
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File numbers found in text: 333-213926
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CORRESP 1 filename1.htm SEC Acceleration Request October 13, 2016 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: Suzanne Hayes Jeffrey Gabor Re: KemPharm, Inc. Registration Statement on Form S-3 File No. 333-213926 Acceleration Request Requested Date: Monday, October 17, 2016 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-3 (File No. 333-213926) (the “Registration Statement”) to become effective on October 17, 2016, 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. [Signature page follows] Very truly yours, KemPharm, Inc. By: /s/ R. LaDuane Clifton R. LaDuane Clifton Chief Financial Officer cc: Travis C. Mickle, KemPharm, Inc. Brent B. Siler, Cooley LLP Matthew P. Dubofsky, Cooley LLP