September 26, 2019 Emmanuel Dulac Chief Executive Officer & President Zealand Pharma A/S Smedeland 36 2600 Glostrup (Copenhagen) Denmark Re: Zealand Pharma A/S Form 20-F for the Fiscal Year Ended December 31, 2018 Filed March 15, 2019 File No. 001-38178 Dear Mr. Dulac: We have completed our review of your filing. We remind you that the company and its management are responsible for the accuracy and adequacy of their disclosures, notwithstanding any review, comments, action or absence of action by the staff. Sincerely, Division of Corporation Finance Office of Healthcare & Insurance