# EDGAR Filing Document

**Accession Number:** 0001859007
**File Stem:** 0001493152-23-004544
**Filing Date:** 2023-2
**Character Count:** 2529
**Document Hash:** bf343c143b2be1ef83468a2cbb3df5e6
**Contains OCR:** False
**Source Format:** 

## Filing Content

## Filing Summary
**0001493152-23-004544.hdr.sgml**: 20230524

**ACCESSION NUMBER**: 0001493152-23-004544

**CONFORMED SUBMISSION TYPE**: CORRESP

**PUBLIC DOCUMENT COUNT**: 1

**FILED AS OF DATE**: 20230213

**FILER**: 

**COMPANY DATA:**
- **COMPANY CONFORMED NAME:** ZyVersa Therapeutics, Inc.
- **CENTRAL INDEX KEY:** 0001859007
- **STANDARD INDUSTRIAL CLASSIFICATION:** PHARMACEUTICAL PREPARATIONS [2834]
- **IRS NUMBER:** 862685744
- **STATE OF INCORPORATION:** DE
- **FISCAL YEAR END:** 1231

**FILING VALUES:**
- **FORM TYPE:** CORRESP

**BUSINESS ADDRESS:**
- **STREET 1:** 217 W. MAIN STREET
- **CITY:** SOMERVILLE
- **STATE:** NJ
- **ZIP:** 08876
- **BUSINESS PHONE:** 908-370-5102

**MAIL ADDRESS:**
- **STREET 1:** 217 W. MAIN STREET
- **CITY:** SOMERVILLE
- **STATE:** NJ
- **ZIP:** 08876

**FORMER COMPANY:**
- **FORMER CONFORMED NAME:** Larkspur Health Acquisition Corp.
- **DATE OF NAME CHANGE:** 20210426

February 13, 2023

*VIA EDGAR*

 

United States Securities and Exchange Commission

Division of Corporation Finance

Office of Life Sciences

Mail Stop 4720

100 F Street, N.E.

Washington, D.C. 20549

Attn: Lauren Hamill

Laura Crotty

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| | | |
|:---|:---|:---|
| **Re:** | **ZyVersa Therapeutics, Inc.** | **ZyVersa Therapeutics, Inc.** |
|  | **Registration Statement on Form S-1, as amended** | **Registration Statement on Form S-1, as amended** |
|  | **File No. 333-269442** | **File No. 333-269442** |
|  | **Acceleration Request** | **Acceleration Request** |
|  | **Requested Date:** | **February 14, 2023** |
|  | **Requested Time:** | **4:30 p.m.**, **Eastern Time** |

---

Dear Ladies and Gentlemen:

Pursuant to Rule 461 under the Securities Act of 1933, as amended, ZyVersa Therapeutics, Inc. (the "Company") hereby requests that the above-referenced Registration Statement (the "Registration Statement") be declared effective by the Securities and Exchange Commission (the "Commission") at the "Requested Date" and "Requested Time" set forth above or at such later time as the Company or its counsel may orally request via telephone call to the staff of the Division of Corporation Finance of the Commission.

Please call Jared Kelly of Lowenstein Sandler LLP at (212) 419-5974 to confirm the effectiveness of the Registration Statement or with any questions.

---

| | |
|:---|:---|
| Sincerely, | Sincerely, |
| ZYVERSA THERAPEUTICS, INC. | ZYVERSA THERAPEUTICS, INC. |
| By: | */s/ Stephen C. Glover* |
| Name: | Stephen C. Glover |
| Title: | Chief Executive Officer |

---