1180 Celebration Boulevard, Suite 103
Celebration, FL 34747
July 2, 2021
United States Securities and Exchange Commission
Division of Corporation Finance
100 F Street, N.E.
Washington, D.C. 20549
Attn: Celeste Murphy and Fredrick Philantrope
Re: KemPharm, Inc.
Registration Statement on Form S-3
File No. 333-257433
Requested Date: Wednesday, July 7, 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 Wednesday, July 7, 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,
By: /s/ R. LaDuane Clifton
Name: R. LaDuane Clifton
Title: Chief Financial Officer, Secretary and Treasurer
Travis C. Mickle, KemPharm, Inc.
|Brent Siler, Cooley LLP|
|Mark Ballantyne, Cooley LLP|
|Won Lee, Cooley LLP|
|Charles Phillips, Ellenoff Grossman & Schole LLP|