Correspondence 0001193125-24-087268 from ZEVRA THERAPEUTICS, INC. (ZVRA)
ZEVRA THERAPEUTICS, INC.
Date: April 4, 2024 · CIK: 0001434647 · Accession: 0001193125-24-087268
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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 April 4, 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: In accordance with Rule 461 of Regulation C of the General Rules and Regulations under the Securities Act of 1933, as amended, we hereby respectfully request 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 4:00 p.m., Eastern Time, on April 8, 2024, or as soon thereafter as practicable, or at such later time as the Company or its counsel may request via telephone call to the staff. Please contact Nathan Ajiashvili of Latham & Watkins LLP, counsel to the Company, at (212) 906-2916 to provide notice of effectiveness, or if you have any other 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