United States securities and exchange commission logo

                         July 9, 2021

       Steven Lo
       President and Chief Executive Officer
       Zosano Pharma Corporation
       34790 Ardentech Court
       Fremont, California 94555

                                                        Re: Zosano Pharma
Statement on Form S-3
                                                            Filed July 2, 2021
                                                            File No. 333-257682

       Dear Mr. Lo:

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

               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 Abby
Adams at (202) 551-6902 with any questions.


                         Division of Corporation Finance

                         Office of Life Sciences
       cc:                                              Kathleen M. Wells, Esq.