March 11, 2020

Anthony Y. Sun, M.D.
Chief Executive Officer
Zentalis Pharmaceuticals, LLC
530 Seventh Avenue, Suite 2201
New York, New York 10018

       Re: Zentalis Pharmaceuticals, LLC
           Registration Statement on Form S-1
           Filed March 6, 2020
           File No. 333-236959

Dear Dr. Sun:

       We have reviewed your registration statement and have the following
comments. In
some of our comments, we may ask you to provide us with information so we may
understand your disclosure.

       Please respond to this letter by amending your registration statement
and providing the
requested information. If you do not believe our comments apply to your facts
circumstances or do not believe an amendment is appropriate, please tell us why
in your

       After reviewing any amendment to your registration statement and the
information you
provide in response to these comments, we may have additional comments.

Form S-1 filed March 6, 2020

Financial Statements
Consolidated Balance Sheets, page F-3

1.     Please revise to disclose the redemption value of your convertible
preferred units on the
       face of the balance sheet. Refer to Regulation S-X, Item 5-02.27(b).
Notes to Consolidated Financial Statements
8. Convertible Preferred Units, page F-19

2.     Please provide your analysis supporting the classification of your
convertible preferred
       units outside of permanent equity during 2019. In your response, tell us
how the issuance
       of your Series C Preferred Units amended the terms or conditions of your
Series A and B
 Anthony Y. Sun, M.D.
Zentalis Pharmaceuticals, LLC
March 11, 2020
Page 2
      Preferred Units, and whether classification outside of permanent equity
may have been
      appropriate in earlier periods.
        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.

       Refer to Rules 460 and 461 regarding requests for acceleration. Please
allow adequate
time for us to review any amendment prior to the requested effective date of
the registration

       You may contact Rolf Sundwall at 202-551-3105 or Daniel Gordon at
202-551-3486 if
you have questions regarding comments on the financial statements and related
matters. Please
contact Chris Edwards at 202-551-6761 or Mary Beth Breslin at 202-551-3625 with
any other

FirstName LastNameAnthony Y. Sun, M.D.
                                                           Division of
Corporation Finance
Comapany NameZentalis Pharmaceuticals, LLC
                                                           Office of Life
March 11, 2020 Page 2
cc:       Nathan Ajiashvili
FirstName LastName