Zosano Pharma Corporation
34790 Ardentech Court
Fremont, CA 94555
April 14, 2020
VIA EDGAR
U.S. Securities and Exchange Commission
Division of Corporation Finance
Office of Life Sciences
100 F Street, N.E.
Washington, DC 20549
| Re: | Zosano Pharma Corporation |
Registration Statement on FormS-3 (RegistrationNo. 333-237187)
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 request acceleration by the U.S. Securities and Exchange Commission (the “Commission”) of the effective date of the above-referenced Registration Statement on FormS-3 (the “Registration Statement”) of Zosano Pharma Corporation (the “Company”). We respectfully request that the Registration Statement become effective as of 4:00 p.m., Washington, D.C. time, on April 16, 2020, or as soon as practicable thereafter. Once the Registration Statement has been declared effective, please orally confirm that event with our counsel, Latham & Watkins LLP, by calling Richard Kim at (650)470-4980.
Thank you for your assistance in this matter.
| Very truly yours, | ||
Zosano Pharma Corporation | ||
| By: | /s/ Steven Lo | |
Steven Lo | ||
| Chief Executive Officer and President | ||
[Signature Page to Zosano Pharma Corporation Acceleration Letter]
