CORRESP 1 filename1.htm CORRESP

Zogenix, Inc.

5858 Horton Street, #455

Emeryville, CA 94608

May 20, 2016

VIA EDGAR

Joshua Samples

Division of Corporation Finance

Securities and Exchange Commission

100 F Street, N.E.

Washington, D.C. 20549

 

  

Re:

 

    Zogenix, Inc.

    Registration Statement on Form S-3

    Filed May 10, 2016

    File No. 333-211265

Dear Mr. Samples:

Pursuant to Rule 461 of Regulation C of the General Rules and Regulations under the Securities Act of 1933, as amended, the undersigned, on behalf of Zogenix, Inc. (the “Company”), respectfully requests that the effective date of the Registration Statement on Form S-3 referred to above be accelerated so that it will become effective at 4:00 P.M. Eastern Time on May 24, 2016, or as soon as practicable thereafter.

The undersigned, on behalf of the Company, acknowledges the following:

 

    should the Commission or the staff, acting pursuant to delegated authority, declare the filing effective, it does not foreclose the Commission from taking any action with respect to the filing;

 

    the action of the Commission or the staff, acting pursuant to delegated authority, in declaring the filing effective, does not relieve the Company from its full responsibility for the adequacy and accuracy of the disclosure in the filing; and

 

    the Company may not assert staff comments and the declaration of effectiveness as a defense in any proceeding initiated by the Commission or any person under the federal securities laws of the United States.


If you have any questions or require additional information, please contact Cheston J. Larson, Esq. of Latham & Watkins LLP at (858) 523-5435. Thank you for your assistance and cooperation in this matter.

 

Very truly yours,
ZOGENIX, INC.
By:  

/s/ Ann D. Rhoads

  Ann D. Rhoads
  Executive Vice President, Chief Financial Officer, Treasurer and Secretary

 

cc:   

Cheston J. Larson, Esq., Latham & Watkins LLP

Matthew T. Bush, Esq., Latham & Watkins LLP