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                                January 4, 2023

       Stephen C. Glover
       Chief Executive Officer
       ZyVersa Therapeutics, Inc.
       2200 N. Commerce Parkway, Suite 208
       Weston, FL 33326

                                                        Re: ZyVersa
Therapeutics, Inc.
                                                            Registration
Statement on Form S-1
                                                            Filed December 21,
2022
                                                            File No. 333-268934

       Dear Stephen C. Glover:

              We have limited our review of your registration statement to
those issues we have
       addressed in our comments. In some of our comments, we may ask you to
provide us with
       information so we may better understand your disclosure.

              Please respond to this letter by amending your registration
statement and providing the
       requested information. If you do not believe our comments apply to your
facts and
       circumstances or do not believe an amendment is appropriate, please tell
us why in your
       response.

              After reviewing any amendment to your registration statement and
the information you
       provide in response to these comments, we may have additional comments.

       Registration Statement on Form S-1, Filed December 21, 2022

       Cover Page

   1.                                                   We note your disclosure
on page 64 that 7,667,029 shares of Class A Common Stock were
                                                        redeemed by Larkspur
s shareholders in connection with the business combination.
                                                        Please include this
information on the cover page expressed as a percentage.
   2.                                                   For each of the shares
being registered for resale, disclose the price that the selling
                                                        securityholders paid
for such shares.
   3.                                                   Disclose the exercise
prices of the PIPE Warrants and Public Warrants compared to the
                                                        market price of the
underlying securities. If the warrants are out the money, please
                                                        disclose the likelihood
that warrant holders will not exercise their warrants. Provide
                                                        similar disclosure in
the prospectus summary, risk factors, MD&A and use of proceeds
 Stephen C. Glover
FirstName  LastNameStephen
ZyVersa Therapeutics, Inc. C. Glover
Comapany
January    NameZyVersa Therapeutics, Inc.
        4, 2023
January
Page 2 4, 2023 Page 2
FirstName LastName
         section and disclose that cash proceeds associated with the exercises
of the warrants are
         dependent on the stock price. As applicable, describe the impact on
your liquidity and
         update the discussion on the ability of your company to fund your
operations on a
         prospective basis with your current cash on hand.
4.       In light of the significant number of redemptions of your Class A
Common Stock in
         connection with the business combination, the shares being registered
for resale appear to
         constitute a considerable percentage of your public float. We also
note that most of the
         shares being registered for resale were purchased by the selling
securityholders for prices
         considerably below the current market price of the Class A Common
Stock. Please revise
         your disclosure to highlight the significant negative impact sales of
shares being registered
         pursuant to this registration statement could have on the public
trading price of the Class
         A Common Stock.
Risk Factors, page 11

5.       Include an additional risk factor highlighting the negative pressure
potential sales of
         shares pursuant to this registration statement could have on the
public trading price of the
         Class A Common Stock. To illustrate this risk, disclose the purchase
price of the
         securities being registered for resale and the percentage that these
shares currently
         represent of the total number of shares outstanding. Also disclose
that even though the
         current trading price is significantly below the SPAC IPO price, the
private investors have
         an incentive to sell because they will still profit on sales because
of the lower price that
         they purchased their shares than the public investors.
Business
Overview, page 71

6.       In light of the significant number of redemptions and the unlikelihood
that the company
         will receive significant proceeds from exercises of the warrants
because of the disparity
         between the exercise price of the warrants and the current trading
price of the Class A
         Common Stock, expand your discussion of capital resources to address
any changes in the
         company   s liquidity position since the business combination. If the
company is likely to
         have to seek additional capital, discuss the effect of this offering
on the company   s ability
         to raise additional capital.
7.       Please expand your discussion here to reflect the fact that this
offering involves the
         potential sale of a substantial portion of shares for resale and
discuss how such sales could
         impact the market price of the company   s common stock.
General

8.       Revise your prospectus to disclose the price that each selling
securityholder paid for the
         shares being registered for resale. Highlight any differences in the
current trading price,
         the prices that the Sponsor, private placement investors, PIPE
investors and other selling
         securityholders acquired their shares and warrants, and the price that
the public
 Stephen C. Glover
ZyVersa Therapeutics, Inc.
January 4, 2023
Page 3
      securityholders acquired their shares and warrants. Disclose that while
the
      Sponsor, private placement investors, PIPE investors and other selling
      securityholders may experience a positive rate of return based on the
current trading price,
      the public securityholders may not experience a similar rate of return on
the securities
      they purchased due to differences in the purchase prices and the current
trading price.
      Please also disclose the potential profit the selling securityholders
will earn based on the
      current trading price. Lastly, please include appropriate risk factor
disclosure.
        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.

       Refer to Rules 460 and 461 regarding requests for acceleration. Please
allow adequate
time for us to review any amendment prior to the requested effective date of
the registration
statement.

       Please contact Joshua Gorsky at 202-551-7836 or Laura Crotty at
202-551-7614 with any
questions.



                                                            Sincerely,
FirstName LastNameStephen C. Glover
                                                            Division of
Corporation Finance
Comapany NameZyVersa Therapeutics, Inc.
                                                            Office of Life
Sciences
January 4, 2023 Page 3
cc:       Jared Kelly
FirstName LastName