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SEC Comment Letter for CYTOKINETICS INC (CYTK) (CIK 0001061983) (CYTK) — May 15, 2019

CYTOKINETICS INC (CYTK) (CIK 0001061983)
Date: May 15, 2019 · CIK: 0001061983 · Accession: 0000000000-19-008529

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File numbers found in text: 333-231348

Date
May 15, 2019
Author
Robert Blum
Form
UPLOAD
Company
CYTOKINETICS INC (CYTK) (CIK 0001061983)

Letter

May 15, 2019 Robert Blum President and Chief Executive Officer Cytokinetics, Incorporated 280 East Grand Avenue South San Francisco, CA 94080 Re:Cytokinetics, Incorporated Registration Statement on Form S-3 Filed May 9, 2019 File No. 333-231348 Dear Mr. Blum: This is to advise you that we have not reviewed and will not review your registration statement. Please refer to Rules 460 and 461 regarding requests for acceleration. 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. Please contact Joseph McCann at (202) 551-6262 with any questions. Sincerely, Division of Corporation Finance Office of Healthcare & Insurance

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May 15, 2019
Robert Blum
President and Chief Executive Officer
Cytokinetics, Incorporated
280 East Grand Avenue
South San Francisco, CA 94080
Re:Cytokinetics, Incorporated
Registration Statement on Form S-3
Filed May 9, 2019
File No. 333-231348
Dear Mr. Blum:
            This is to advise you that we have not reviewed and will not review your registration
statement.
            Please refer to Rules 460 and 461 regarding requests for acceleration.  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.
            Please contact Joseph McCann at (202) 551-6262 with any questions.
Sincerely,
Division of Corporation Finance
Office of Healthcare & Insurance