SEC Company Response from ZEVRA THERAPEUTICS, INC. (ZVRA) (CIK 0001434647) (ZVRA) — Apr 8, 2020
ZEVRA THERAPEUTICS, INC. (ZVRA) (CIK 0001434647)
Date: April 8, 2020 · CIK: 0001434647 · Accession: 0001437749-20-007355
AI Filing Summary & Sentiment
File numbers found in text: 333-234235
Letter
kmph20200408_corresp.htm
April 8, 2020
Via Edgar
United States Securities and Exchange Commission
Division of Corporation Finance
100 F Street, N.E.
Washington, D.C. 20549
Attn: Paul Fischer
RE: KemPharm, Inc. (the "Registrant")
Registration Statement on Form S-3
File No. 333-234235
Acceleration Request
Requested Date: April 10, 2020
Requested Time: 4:00 P.M. Eastern Time
Ladies and Gentlemen:
In accordance with Rule 461 under the Securities Act of 1933, as amended, the Registrant hereby requests that the Securities and Exchange Commission take appropriate action to cause the above-referenced Registration Statement on Form S-3 (the “Registration Statement”) to become effective on April 10, 2020, at 4:00 p.m., Eastern 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”) of the Division of Corporation Finance. The Registrant hereby authorizes each of Brent Siler and Nathan Jeffries of Cooley LLP, counsel to the Registrant, 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 at (202) 728-7040, or in his absence Nathan Jeffries of Cooley LLP at (720) 566-4104.
Very truly yours,
/s/ R. LaDuane Clifton
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CORRESP 1 filename1.htm kmph20200408_corresp.htm April 8, 2020 Via Edgar United States Securities and Exchange Commission Division of Corporation Finance 100 F Street, N.E. Washington, D.C. 20549 Attn: Paul Fischer RE: KemPharm, Inc. (the "Registrant") Registration Statement on Form S-3 File No. 333-234235 Acceleration Request Requested Date: April 10, 2020 Requested Time: 4:00 P.M. Eastern Time Ladies and Gentlemen: In accordance with Rule 461 under the Securities Act of 1933, as amended, the Registrant hereby requests that the Securities and Exchange Commission take appropriate action to cause the above-referenced Registration Statement on Form S-3 (the “Registration Statement”) to become effective on April 10, 2020, at 4:00 p.m., Eastern 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”) of the Division of Corporation Finance. The Registrant hereby authorizes each of Brent Siler and Nathan Jeffries of Cooley LLP, counsel to the Registrant, 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 at (202) 728-7040, or in his absence Nathan Jeffries of Cooley LLP at (720) 566-4104. Very truly yours, /s/ R. LaDuane Clifton R. LaDuane Clifton, CPA Chief Financial Officer, Secretary and Treasurer cc: Travis C. Mickle, KemPharm, Inc. Brent Siler, Cooley LLP Nathan Jeffries, Cooley LLP