July 11, 2023

 

VIA EDGAR

 

United States Securities and Exchange Commission

Division of Corporation Finance

Office of Life Sciences

100 F Street, N.E.

Washington, D.C. 20549

 

Attn: Joshua Gorsky

 

Re: ZyVersa Therapeutics, Inc.

Registration Statement on Form S-1, as amended

File No. 333-272657

 

Ladies and Gentlemen:

 

ZyVersa Therapeutics, Inc. hereby requests that its acceleration request dated July 7, 2023, be withdrawn. Please call Jack Hogoboom of Lowenstein Sandler LLP at (973) 587-2382 with any questions.

 

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