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SEC Company Response from CYTOKINETICS INC (CYTK) (CIK 0001061983) (CYTK) — May 15, 2019

CYTOKINETICS INC (CYTK) (CIK 0001061983)
Date: May 15, 2019 · CIK: 0001061983 · Accession: 0001193125-19-148160

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File numbers found in text: 333-231348

Date
May 15, 2019
Author
Cytokinetics, Incorporated
Form
CORRESP
Company
CYTOKINETICS INC (CYTK) (CIK 0001061983)

Letter

Cytokinetics, Incorporated

280 East Grand Avenue

South San Francisco, CA 94080

May 15, 2019

VIA EDGAR

United States Securities and Exchange Commission

Division of Corporation Finance

100 F Street, N.E.

Washington, D.C. 20549

Attn: Joseph McCann

RE: Cytokinetics, Incorporated

Registration Statement on Form S-3

File No. 333-231348

Acceleration Request

Requested Date: May 17, 2019

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 take appropriate action to cause the above-referenced Registration Statement on Form S-3 (the “Registration Statement”) to become effective on May 17, 2019, at 4:00 p.m., Eastern Time, or as soon thereafter as is practicable.

Once the Registration Statement has been declared effective, please orally confirm that event with Carlton Fleming of Cooley LLP, counsel to the Registrant, at (650) 843-5865, or in his absence, Michael E. Tenta at (650) 843-5636.

Very truly yours,
Cytokinetics, Incorporated

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CORRESP
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CORRESP

 Cytokinetics, Incorporated

280 East Grand Avenue

South San Francisco, CA 94080

May 15, 2019

VIA EDGAR

 United States Securities and Exchange Commission

Division of Corporation Finance

 100 F Street, N.E.

Washington, D.C. 20549

 Attn: Joseph McCann

RE:
 Cytokinetics, Incorporated

 Registration Statement on Form S-3

 File No. 333-231348

 Acceleration Request

Requested Date:
 May 17, 2019

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 take appropriate action to cause the above-referenced Registration Statement on
Form S-3 (the “Registration Statement”) to become effective on May 17, 2019, at 4:00 p.m., Eastern Time, or as soon thereafter as is practicable.

Once the Registration Statement has been declared effective, please orally confirm that event with Carlton Fleming of Cooley LLP, counsel to the Registrant,
at (650) 843-5865, or in his absence, Michael E. Tenta at (650) 843-5636.

Very truly yours,

Cytokinetics, Incorporated

 /s/ Ching Jaw

Ching Jaw

Senior Vice President, Chief Financial Officer

cc:
 Mark A. Schlossberg, Senior Vice President, Legal and General Counsel

 Michael E. Tenta, Cooley LLP

 J. Carlton Fleming, Cooley LLP