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                          January 19, 2021

       Travis C. Mickle, Ph.D.
       President and Chief Executive Officer
       KemPharm, Inc.
       1180 Celebration Boulevard, Suite 103
       Celebration, FL 34747

                                                        Re: KemPharm, Inc.
                                                            Registration
Statement on Form S-3
                                                            Filed January 13,
2021
                                                            333-252078

       Dear Dr. Mickle:

              This is to advise you that we have not reviewed and will not
review your registration
       statement.

               Please refer to Rules 460 and 461 regarding requests for
acceleration. 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.

                                                        Please contact Alan
Campbell at 202-551-4224 with any questions.




                          Sincerely,


                          Division of Corporation Finance

                          Office of Life Sciences
       cc:                                              Brent B. Siler