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SEC Company Response from CYTOKINETICS INC (CYTK) (CIK 0001061983) (CYTK) — Jan 24, 2017

CYTOKINETICS INC (CYTK) (CIK 0001061983)
Date: Jan. 24, 2017 · CIK: 0001061983 · Accession: 0001193125-17-016727

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File numbers found in text: 333-215147

Date
January 24, 2017
Author
Cytokinetics, Incorporated
Form
CORRESP
Company
CYTOKINETICS INC (CYTK) (CIK 0001061983)

Letter

Acceleration Letter

Cytokinetics, Incorporated

280 East Grand Avenue

South San Francisco, CA 94080

January 24, 2017

VIA EDGAR

United States Securities and Exchange Commission

Division of Corporation Finance

100 F Street, N.E.

Washington, D.C. 20549

Attn: Dorrie Yale

RE: Cytokinetics, Incorporated

Registration Statement on Form S-3

File No. 333-215147

Acceleration Request

Requested Date: January 25, 2017

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 hereby requests that the Securities and Exchange Commission take appropriate action to cause the above-referenced Registration Statement on Form S-3 to become effective on January 25, 2017, at 4:00 p.m., Eastern Time, or as soon thereafter as is practicable.

Very truly yours,
Cytokinetics, Incorporated

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CORRESP
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Acceleration Letter

 Cytokinetics, Incorporated

280 East Grand Avenue

South San Francisco, CA 94080

January 24, 2017

VIA EDGAR

 United States Securities and Exchange Commission

Division of Corporation Finance

 100 F Street, N.E.

Washington, D.C. 20549

 Attn: Dorrie Yale

RE:
Cytokinetics, Incorporated

Registration Statement on Form S-3

File No. 333-215147

Acceleration
Request

    Requested Date:            January 25, 2017

    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 hereby requests that the Securities and Exchange Commission take appropriate action to cause the above-referenced Registration Statement on Form S-3 to become effective on
January 25, 2017, at 4:00 p.m., Eastern Time, or as soon thereafter as is practicable.

 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

J. Carlton Fleming, Cooley LLP