0000000000-23-004030.txt : 20231121 0000000000-23-004030.hdr.sgml : 20231121 20230421153104 ACCESSION NUMBER: 0000000000-23-004030 CONFORMED SUBMISSION TYPE: UPLOAD PUBLIC DOCUMENT COUNT: 2 FILED AS OF DATE: 20230421 FILED FOR: 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: UPLOAD 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. 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Glover Chief Executive Officer ZyVersa Therapeutics, Inc. 2200 N. Commerce Parkway, Suite 208 Weston, FL 33326 Re: ZyVersa Therapeutics, Inc. Amendment No. 2 to Registration Statement on Form S-1 Filed April 12, 2023 File No. 333-268934 Dear Stephen C. Glover: We have reviewed your amended registration statement and have the following 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. Unless we note otherwise, our references to prior comments are to comments in our February 10, 2023 letter. Amendment No. 1 to Registration Statement on Form S-1, Filed April 12, 2023 Coverpage 1. Please revise the fourth paragraph of the coverpage, as applicable, to clarify that the reset provision is based on the price that your shares will be sold in your best efforts offering as opposed to the price in "this offering." Stephen C. Glover FirstName LastNameStephen ZyVersa Therapeutics, Inc. C. Glover Comapany April NameZyVersa Therapeutics, Inc. 21, 2023 April 221, 2023 Page 2 Page FirstName LastName General 2. We note your response to prior comment 4 and your revised disclosure on page 60 regarding the interaction between this registration statement and your other "contemplated offering," the proceeds of which will be used to redeem the PIPE Shares at 120% of the issue price. We reissue our comment in part. Please carry this disclosure throughout the prospectus in all places in which you discuss the potential profit per PIPE share. Please contact Joshua Gorsky at 202-551-7836 or Laura Crotty at 202-551-7614 with any questions. Sincerely, Division of Corporation Finance Office of Life Sciences cc: Jared Kelly