SEC Company Response from CYTOKINETICS INC (CYTK) (CIK 0001061983) (CYTK) — Sep 15, 2015
CYTOKINETICS INC (CYTK) (CIK 0001061983)
Date: Sept. 15, 2015 · CIK: 0001061983 · Accession: 0001193125-15-320520
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File numbers found in text: 333-206795
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CORRESP 1 filename1.htm Acceleration Request Cytokinetics, Incorporated 280 East Grand Avenue South San Francisco, CA 94080 September 15, 2015 VIA EDGAR United States Securities and Exchange Commission 100 F Street, N.E. Washington, D.C. 20549 Attn: Suzanne Hayes Scot Foley Bryan Pitko RE: Cytokinetics, Incorporated Registration Statement on Form S-3 File No. 333-206795 Acceleration Request Requested Date: September 17, 2015 Requested Time: 4:00 P.M. Eastern Time Ladies and Gentlemen: In accordance with Rule 461 under the Securities Act of 1933, as amended, the undersigned registrant (the “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 on September 17, 2015, at 4:00 p.m., Eastern Time, or as soon thereafter as is practicable. In connection with this request, the Registrant acknowledges that: • should the Commission or the staff of the Commission (the “Staff”), acting pursuant to delegated authority, declare the filing effective, it does not foreclose the Commission from taking any action with respect to the filing; • the action of the Commission or the Staff, acting pursuant to delegated authority, in declaring the filing effective, does not relieve the Registrant from its full responsibility for the adequacy and accuracy of the disclosure in the filing; and • the Registrant may not assert Staff comments and the declaration of effectiveness as a defense in any proceeding initiated by the Commission or any person under the federal securities laws of the United States. Very truly yours, Cytokinetics, Incorporated /s/ Sharon A. Barbari Sharon A. Barbari Executive Vice President, Finance, Chief Financial Officer and Secretary cc: Michael E. Tenta, Cooley LLP Carlton Fleming, Cooley LLP