ZYVERSA THERAPEUTICS, INC.
2200 N. Commerce Parkway, Suite 208
Weston, FL 33326
December 6, 2023
VIA EDGAR
United States Securities and Exchange Commission
Division of Corporation Finance
100 F Street, N.E.
Washington, D.C. 20549
| Re: | ZyVersa Therapeutics, Inc. (the “Company”) |
| Registration Statement on Form S-1, as amended | |
| File No. 333-275320 (the “Registration Statement”) |
Dear Ladies and Gentlemen:
Pursuant to Rule 461 under the Securities Act of 1933, as amended, the Company hereby requests that the above-referenced Registration Statement be declared effective by the Securities and Exchange Commission at 5:00 p.m., Eastern Time on December 6, 2023, or as soon as practicable thereafter.
Please call Faith L. Charles at (212) 908-3905 or Todd Mason at (212) 908-3946 of Thompson Hine LLP to confirm the effectiveness of the Registration Statement or with any questions.
| Sincerely, | ||
| ZYVERSA THERAPEUTICS, INC. | ||
| By: | /s/ Stephen C. Glover | |
| Name: | Stephen C. Glover | |
| Title: | Chief Executive Officer | |
