United States securities and exchange commission logo February 11, 2021 R. LaDuane Clifton, CPA Chief Financial Officer KemPharm, Inc. 1180 Celebration Boulevard, Suite 103 Celebration, FL 34747 Re: KemPharm, Inc. Registration Statement on Form S-3 Filed February 9, 2021 File No. 333-252903 Dear Mr. Clifton: This is to advise you that we have not reviewed and will not review your registration statement. Please refer to Rules 460 and 461 regarding requests for acceleration. We remind you that the company and its management are responsible for the accuracy and adequacy of their disclosures, notwithstanding any review, comments, action or absence of action by the staff. Please contact Tim Buchmiller at (202) 551-3635 with any questions. Sincerely, Division of Corporation Finance Office of Life Sciences cc: Matthew P. Dubofsky, Esq.