Zevra Therapeutics, Inc.
1180 Celebration Boulevard, Suite 103
Celebration, FL 34747
February 12, 2024
VIA EDGAR
United States Securities and Exchange Commission
Division of Corporation Finance
100 F Street, N.E.
Washington, D.C. 20549-6010
Attention: Tim Buchmiller
| Re: | Zevra Therapeutics, Inc. |
Registration Statement on Form S-3
Filed February 2, 2024
Registration No. 333-276856
Ladies and Gentlemen:
In accordance with Rule 461 of Regulation C of the General Rules and Regulations under the Securities Act of 1933, as amended, we hereby respectfully request acceleration of the effective date of the Registration Statement on Form S-3 (Registration No. 333-276856) (the “Registration Statement”) of Zevra Therapeutics, Inc. (the “Company”), so that the Registration Statement become effective as of 4:00 p.m., Eastern Time, on February 14, 2024, or as soon thereafter as practicable, or at such later time as the Company or its counsel may request via telephone call to the staff.
Please contact Nathan Ajiashvili of Latham & Watkins LLP, counsel to the Company, at (212) 906-2916 to provide notice of effectiveness, or if you have any other questions or concerns regarding this matter.
Thank you for your assistance in this matter.
| Very truly yours, | ||||
| ZEVRA THERAPEUTICS, INC. | ||||
| By: | /s/ R. LaDuane Clifton, CPA | |||
| Name: | R. LaDuane Clifton, CPA | |||
| Title: | Chief Financial Officer, Secretary and Treasurer | |||
| cc: | Neil F. McFarlane, Zevra Therapeutics, Inc. |
Timothy J. Sangiovanni, CPA, Zevra Therapeutics, Inc.
Nathan Ajiashvili, Latham & Watkins LLP
Cheston J. Larson, Latham & Watkins LLP