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SEC Company Response from XOMA Royalty Corp (CIK 0000791908) (XOMA) — Apr 3, 2018

XOMA Royalty Corp (CIK 0000791908)
Date: April 3, 2018 · CIK: 0000791908 · Accession: 0001193125-18-106403

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File numbers found in text: 333-223493

Date
April 3, 2018
Author
By
Form
CORRESP
Company
XOMA Royalty Corp (CIK 0000791908)

Letter

RE: XOMA Corporation

April 3, 2018

VIA EDGAR

Division of Corporate Finance

U.S. Securities and Exchange Commission

100 F Street, N.E.

Washington, D.C. 20549

Attn: Jeff Gabor

Registration Statement on Form S-3

File No. 333-223493

Ladies and Gentlemen:

Pursuant to Rule 461 under the Securities Act of 1933, as amended, the undersigned registrant hereby requests that the Securities and Exchange Commission (the “Commission”) take appropriate action to cause the above-referenced Registration Statement on Form S-3 to become effective at 4:00 p.m. Eastern Time on April 5, 2018, or as soon thereafter as is practicable.

Sincerely,
XOMA Corporation

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CORRESP
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CORRESP

 April 3, 2018

VIA EDGAR

 Division of Corporate Finance

U.S. Securities and Exchange Commission

 100 F Street, N.E.

Washington, D.C. 20549

 Attn: Jeff Gabor

RE:
XOMA Corporation

Registration Statement on Form S-3

File No. 333-223493

 Ladies and Gentlemen:

Pursuant to Rule 461 under the Securities Act of 1933, as amended, the undersigned registrant hereby requests that the Securities and Exchange
Commission (the “Commission”) take appropriate action to cause the above-referenced Registration Statement on Form S-3 to become effective at 4:00 p.m. Eastern Time on April 5, 2018, or as soon thereafter as is
practicable.

Sincerely,

XOMA Corporation

By:

 /s/ Thomas Burns

Thomas Burns

Senior Vice President, Finance and
Chief Financial Officer

cc:
Michael E. Tenta

Cooley LLP