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SEC Company Response from MANNKIND CORP (MNKD) (CIK 0000899460) (MNKD) — Jul 12, 2017

MANNKIND CORP (MNKD) (CIK 0000899460)
Date: July 12, 2017 · CIK: 0000899460 · Accession: 0001193125-17-226967

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File numbers found in text: 333-219136

Date
July 12, 2017
Author
David Thomson
Form
CORRESP
Company
MANNKIND CORP (MNKD) (CIK 0000899460)

Letter

MannKind Corporation

25134 Rye Canyon Loop, Suite 300

Valencia, CA 91355

July 12, 2017

VIA EDGAR

Division of Corporation Finance

U.S. Securities and Exchange Commission

100 F Street, N.E.

Washington, D.C. 20549

Attn: Christine Westbrook

RE: MannKind Corporation

Registration Statement on Form S-1

Filed July 3, 2017

File No. 333-219136

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-1 to become effective at 4:30 p.m. Eastern Time on July 14, 2017, or as soon thereafter as is practicable.

Thank you for your assistance. If you should have any questions, please contact Asa Henin of Cooley LLP, counsel to the Registrant, at (858) 550-6104.

MANNKIND CORPORATION

By:

/s/ David Thomson

David Thomson, Ph.D., J.D.

Corporate Vice President, General Counsel and Secretary

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CORRESP
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CORRESP

 MannKind Corporation

25134 Rye Canyon Loop, Suite 300

Valencia, CA 91355

 July 12, 2017

VIA EDGAR

 Division of Corporation Finance

U.S. Securities and Exchange Commission

 100 F Street, N.E.

Washington, D.C. 20549

 Attn: Christine Westbrook

RE:
MannKind Corporation

 Registration Statement on Form S-1

Filed July 3, 2017

File No. 333-219136

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-1 to become effective at 4:30 p.m. Eastern Time on July 14, 2017, or as soon thereafter as is practicable.

Thank you for your assistance. If you should have any questions, please contact Asa Henin of Cooley LLP, counsel to the Registrant, at
(858) 550-6104.

MANNKIND CORPORATION

By:

 /s/ David Thomson

David Thomson, Ph.D., J.D.

Corporate Vice President, General Counsel and Secretary