SEC Company Response from MANNKIND CORP (MNKD) (CIK 0000899460) (MNKD) — Apr 3, 2019
MANNKIND CORP (MNKD) (CIK 0000899460)
Date: April 3, 2019 · CIK: 0000899460 · Accession: 0001193125-19-096762
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File numbers found in text: 333-230633
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CORRESP 1 filename1.htm CORRESP MannKind Corporation 30930 Russell Ranch Road, Suite 300 Westlake Village, California 91362 April 3, 2019 VIA EDGAR United States Securities and Exchange Commission Division of Corporation Finance 100 F Street, N.E. Washington, D.C. 20549 Attn: Tonya Aldave Re: MannKind Corporation (the “Company”) Registration Statement on Form S-3 (File No. 333-230633) Acceleration Request Requested Date: Friday, April 5, 2019 Requested Time: 4:30 P.M. Eastern Time 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 4:30 p.m. Eastern Time on April 5, 2019 or as soon thereafter as is practicable. If you have any questions regarding this request, please contact Asa Michael Henin of Cooley LLP at (858) 550-6104. Very truly yours, MANNKIND CORPORATION /s/ Steven B. Binder Steven B. Binder Chief Financial Officer