Correspondence 0001193125-24-059938 from ZEVRA THERAPEUTICS, INC. (ZVRA)
ZEVRA THERAPEUTICS, INC.
Date: March 6, 2024 · CIK: 0001434647 · Accession: 0001193125-24-059938
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File numbers found in text: 333-276856
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CORRESP 1 filename1.htm CORRESP Zevra Therapeutics, Inc. 1180 Celebration Boulevard, Suite 103 Celebration, FL 34747 March 6, 2024 VIA EDGAR United States Securities and Exchange Commission Division of Corporation Finance 100 F Street, N.E. Washington, D.C. 20549-6010 Attention: Tim Buchmiller Re: Zevra Therapeutics, Inc. Registration Statement on Form S-3 Filed February 2, 2024 Registration No. 333-276856 Ladies and Gentlemen: Reference is made to our letter, filed as correspondence via EDGAR on February 14, 2024, in which we requested acceleration of the effective date of the Registration Statement on Form S-3 (Registration No. 333-276856) (the “Registration Statement”) of Zevra Therapeutics, Inc. (the “Company”), so that the Registration Statement become effective as of 5:00 p.m., Eastern Time, on March 6, 2024, or as soon thereafter as practicable (the “Requested Effective Time”). We are no longer requesting that such Registration Statement be declared effective at the Requested Effective Time, and we hereby formally withdraw our request for acceleration of the effective date until providing further notice. Please contact Nathan Ajiashvili of Latham & Watkins LLP, counsel to the Company, at (212) 906-2916 if you have any questions or concerns regarding this matter. Thank you for your assistance in this matter. Very truly yours, ZEVRA THERAPEUTICS, INC. By: /s/ R. LaDuane Clifton, CPA Name: R. LaDuane Clifton, CPA Title: Chief Financial Officer, Secretary and Treasurer CC: Neil F. McFarlane, Zevra Therapeutics, Inc. Timothy J. Sangiovanni, CPA, Zevra Therapeutics, Inc. Nathan Ajiashvili, Latham & Watkins LLP Cheston J. Larson, Latham & Watkins LLP