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
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CORRESP 1 filename1.htm 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