Zosano Pharma Corporation
34790 Ardentech Court
Fremont, CA 94555
July 12, 2021
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 Form S-3 (Registration No. 333-257682)
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 Form S-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 July 14, 2021, 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]