Recro Pharma, Inc.
1 E. Uwchlan Ave, Suite 112
Exton, PA 19341
February 7, 2022
VIA EDGAR
United States Securities and Exchange Commission
Division of Corporation Finance
Office of Life Sciences
100 F Street NE
Washington, D.C. 20549
Attn: Abby Adams and Celeste Murphy
| Re: | Recro Pharma, Inc. |
Registration Statement on Form S-3
Filed September 10, 2021, as amended on January 18, 2022 (File No. 333- 259460)
Ladies and Gentlemen:
Pursuant to Rule 461 under the Securities Act of 1933, as amended, Recro Pharma, Inc. (the “Company”) hereby requests that the effective date of the Company’s Registration Statement on Form S-3 (File No. 333-259460) (the “Registration Statement”) be accelerated so that the Company’s Registration Statement will become effective at 4:00 PM, Eastern Time, on February 10, 2022, or as soon thereafter as is practicable.
Please contact Rachael M. Bushey of Troutman Pepper Hamilton Sanders LLP, counsel to the Company, at (215) 981-4331 to provide notice of effectiveness or if you have any questions or comments concerning this request.
| Very truly yours, | ||
| RECRO PHARMA, INC. | ||
| By: | /s/ J. David Enloe, Jr. | |
| Name: J. David Enloe, Jr. | ||
| Title: President and Chief Executive Officer | ||
