Correspondence 0001193125-24-136351 from CODEXIS, INC. (CDXS) (CIK 0001200375) (CDXS)
CODEXIS, INC. (CDXS) (CIK 0001200375)
Date: May 10, 2024 · CIK: 0001200375 · Accession: 0001193125-24-136351
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File numbers found in text: 333-279082
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CORRESP 1 filename1.htm CORRESP CODEXIS, INC. 200 Penobscot Drive Redwood City, California 94063 (650) 421-8100 May 10, 2024 VIA EDGAR SUBMISSION U.S. Securities and Exchange Commission Division of Corporation Finance 100 F Street, N.E. Washington, D.C. 20549 Attention: Benjamin Richie Re: Codexis, Inc. Registration Statement on Form S-3 File No. 333-279082 Acceleration Request Requested Date: May 14, 2024 Requested Time: 9:00 A.M., Eastern Time Ladies and Gentlemen: Pursuant to Rule 461 under the Securities Act of 1933, as amended, Codexis, Inc. (the “Company”), hereby requests that the effective date of the Company’s Registration Statement on Form S-3, Registration Number 333-279082 (the “Registration Statement”) be accelerated so that the Company’s Registration Statement will become effective at 9:00 A.M., Eastern Time, on May 14, 2024, or as soon thereafter as practicable or at such later time as the Company or its counsel may orally request via telephone call to the staff of the Division of Corporation Finance of the U.S. Securities and Exchange Commission. We would appreciate it if, as soon as the Registration Statement is declared effective, you would so inform Carlton Fleming of Sidley Austin LLP at (415) 772-1207. Very truly yours, /s/ Sriram Ryali Sriram Ryali Chief Financial Officer cc: Carlton Fleming, Sidley Austin LLP