<SEC-DOCUMENT>9999999997-20-000512-index.html : 20200408
<SEC-HEADER>9999999997-20-000512.hdr.sgml : 20200408
<ACCEPTANCE-DATETIME>20200205172429
ACCESSION NUMBER:		9999999997-20-000512
CONFORMED SUBMISSION TYPE:	SEC STAFF LETTER
CATEGORY:             	REDACTED EXHIBIT
PUBLIC DOCUMENT COUNT:		1
FILED AS OF DATE:		20200205
ACTION DATE:               	20200205
RECEIVED DATE:           	20200205

FILER:

	COMPANY DATA:	
		COMPANY CONFORMED NAME:			KEMPHARM, INC
		CENTRAL INDEX KEY:			0001434647
		STANDARD INDUSTRIAL CLASSIFICATION:	PHARMACEUTICAL PREPARATIONS [2834]
		IRS NUMBER:				205894398
		STATE OF INCORPORATION:			DE
		FISCAL YEAR END:			1231

	FILING VALUES:
		FORM TYPE:		SEC STAFF LETTER

	BUSINESS ADDRESS:	
		STREET 1:		1180 CELEBRATION BOULEVARD, SUITE 103
		CITY:			CELEBRATION
		STATE:			FL
		ZIP:			34747
		BUSINESS PHONE:		(321) 939-3416

	MAIL ADDRESS:	
		STREET 1:		1180 CELEBRATION BOULEVARD, SUITE 103
		CITY:			CELEBRATION
		STATE:			FL
		ZIP:			34747

	FORMER COMPANY:	
		FORMER CONFORMED NAME:	KEMPHARM INC
		DATE OF NAME CHANGE:	20080507
</SEC-HEADER>
<DOCUMENT>
<TYPE>REDACTED EXHIBIT
<SEQUENCE>1
<FILENAME>filename1.pdf
<TEXT>
Document 1 - file: filename1.pdf

</DOCUMENT>
</SEC-DOCUMENT>