Correspondence 0001213900-22-070938 from ZyVersa Therapeutics, Inc. (ZVSA)
ZyVersa Therapeutics, Inc.
Date: Nov. 10, 2022 · CIK: 0001859007 · Accession: 0001213900-22-070938
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File numbers found in text: 333-266838
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CORRESP
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filename1.htm
November 10, 2022
VIA EDGAR
Securities and Exchange Commission
Division of Corporation Finance
100 F Street, N.E.
Washington, D.C. 20549
Re:
Larkspur Health Acquisition Corp.
Registration Statement on Form S-4, as amended
File No. 333-266838
Ladies and Gentlemen:
Larkspur Health Acquisition Corp. (the “Company”)
hereby requests, pursuant to Rule 461 of the General Rules and Regulations under the Securities Act of 1933, as amended, that the effective
date of the above-referenced Registration Statement be accelerated so as to permit it to become effective at 9:00 a.m. EST on November
14, 2022, or as soon thereafter as practicable.
Please contact Matt Mamak of Alston & Bird LLP,
the Company’s counsel, at (212) 210-1256, as soon as the Registration Statement has been declared effective, or if you have any
other questions or concerns regarding this matter.
Larkspur Health Acquisition Corp.
By:
/s/ Daniel J. O’Connor
Name:
Daniel J. O’Connor
Title:
Chief Executive Officer