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Correspondence 0001193125-23-157866 from Kodiak Sciences Inc. (KOD) (CIK 0001468748) (KOD)

Kodiak Sciences Inc. (KOD) (CIK 0001468748)
Date: May 31, 2023 · CIK: 0001468748 · Accession: 0001193125-23-157866

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File numbers found in text: 333-271946

Date
May 31, 2023
Author
By
Form
CORRESP
Company
Kodiak Sciences Inc. (KOD) (CIK 0001468748)

Letter

KODIAK SCIENCS INC.

1200 Page Mill Road

Palo Alto, California 94304

May 31, 2023

VIA EDGAR

United States Securities and Exchange Commission

Division of Corporation Finance

100 F Street, N.E.

Washington, D.C. 20549

Attn: Doris Stacey Gama

RE: Kodiak Sciences Inc.

Registration Statement on Form S-3

File No. 333-271946

Acceleration Request

Requested Date: Friday, June 2, 2023

Requested Time: 4:00 p.m. Eastern Time

Ladies and Gentlemen:

Pursuant to Rule 461 under the Securities Exchange 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 (File No. 333-271946) (the “Registration Statement”) to become effective at 4:00 p.m. Eastern Time on Friday, June 2, 2023, or as soon thereafter as is practicable.

Once the Registration Statement has been declared effective, please orally confirm that event with Steven Przesmicki at (858) 550-6070 of Cooley LLP, counsel to the registrant.

Sincerely,
KODIAK SCIENCS INC.

Show Raw Text
CORRESP
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filename1.htm

CORRESP

 KODIAK SCIENCS INC.

1200 Page Mill Road

 Palo
Alto, California 94304

 May 31, 2023

VIA EDGAR

 United
States Securities and Exchange Commission

 Division of Corporation Finance

100 F Street, N.E.

 Washington, D.C. 20549

Attn: Doris Stacey Gama

 RE: Kodiak Sciences Inc.

Registration Statement on Form S-3

File No. 333-271946

Acceleration Request

 Requested Date: Friday,
June 2, 2023

 Requested Time: 4:00 p.m. Eastern Time

Ladies and Gentlemen:

 Pursuant to Rule 461 under the Securities
Exchange 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
(File No. 333-271946) (the “Registration Statement”) to become effective at 4:00 p.m. Eastern Time on Friday, June 2, 2023, or as soon thereafter as is practicable.

Once the Registration Statement has been declared effective, please orally confirm that event with Steven Przesmicki at (858)
550-6070 of Cooley LLP, counsel to the registrant.

Sincerely,

KODIAK SCIENCS INC.

By:

 /s/ John Borgeson

 John Borgeson

 Executive Vice President and
Chief Financial Officer

 cc: Victor Perlroth, M.D., Kodiak Sciences Inc.

Steven M. Przesmicki, Cooley LLP