CORRESP

KemPharm, Inc.

1180 Celebration Boulevard, Suite 103

Celebration, FL 34747

(321) 939-3416

January 20, 2021

VIA EDGAR

United States Securities and Exchange Commission

Division of Corporation Finance

100 F Street, N.E.

Washington, D.C. 20549

Attn:

Alan Campbell

 

Re:

KemPharm, Inc.

Registration Statement on Form S-3

File No. 333-252078

Acceleration Request

Requested Date:     Friday, January 22, 2021

Requested Time:    4:30 p.m. Eastern Time

Ladies and Gentlemen:

KemPharm, Inc. (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 to become effective on January 22, 2021 at 4:30 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 of the Commission. The Registrant hereby authorizes each of Brent Siler, Mark Ballantyne and Won Lee 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, Mark Ballantyne of Cooley LLP at (703) 456-8084 or Won Lee of Cooley LLP at (720) 566-4238.

[SIGNATURE PAGE FOLLOWS]


Very truly yours,
KEMPHARM, INC.
By:  

/s/ R. LaDuane Clifton

Name:   R. LaDuane Clifton
Title:   Chief Financial Officer, Secretary and Treasurer

 

cc:

Travis C. Mickle, KemPharm, Inc.

Brent Siler, Cooley LLP

Mark Ballantyne, Cooley LLP

Won Lee, Cooley LLP

Jonathan Weiner, Katten Muchin Rosenman LLP