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                 July 1, 2021

       Travis C. Mickle
       President, Chief Executive Officer and Chairman of the Board
       1180 Celebration Boulevard, Suite 103
       Celebration, FL 34747

                                                        Re: KEMPHARM, INC
Statement on Form S-3
                                                            Filed June 25, 2021
                                                            File No. 333-257433

       Dear Dr. Mickle:

              This is to advise you that we have not reviewed and will not
review your registration

               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 Celeste Murphy at (202) 551-3257 or Fredrick
Philantrope at (202) 551-
       6875 with any questions.


                 Division of Corporation Finance

                 Office of Life Sciences
       cc:                                              Matthew P. Dubofsky,