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
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CORRESP 1 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