July 11, 2023
VIA EDGAR
United States Securities and Exchange Commission
Division of Corporation Finance
Office of Life Sciences
100 F Street, N.E.
Washington, D.C. 20549
| Attn: | Joshua Gorsky |
| Re: | ZyVersa Therapeutics, Inc. |
Registration Statement on Form S-1, as amended
File No. 333-272657
Ladies and Gentlemen:
ZyVersa Therapeutics, Inc. hereby requests that its acceleration request dated July 7, 2023, be withdrawn. Please call Jack Hogoboom of Lowenstein Sandler LLP at (973) 587-2382 with any questions.
| Sincerely, | ||
| ZYVERSA THERAPEUTICS INC. | ||
| By: | /s/ Stephen Glover | |
| Name: | Stephen Glover | |
| Title: | Chief Executive Officer | |
