SEC Comment Letter for KALA BIO, Inc. (KALA) (CIK 0001479419) (KALA) — Nov 28, 2017
KALA BIO, Inc. (KALA) (CIK 0001479419)
Date: Nov. 28, 2017 · CIK: 0001479419 · Accession: 0000000000-17-041751
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November 28, 2017 Mark Iwicki Chief Executive Officer Kala Pharmaceuticals, Inc. 100 Beaver Street, Suite 201 Waltham, MA 02453 Kala Pharmaceuticals, Inc. Draft Registration Statement on Form S-1 Submitted November 21, 2017 CIK No. 0001479419Re: Dear Mr. Iwicki: This is to advise you that we have not reviewed and will not review your registration statement. We request that you publicly file your registration statement no later than 48 hours prior to the requested effective date and time. Please refer to Rules 460 and 461 regarding requests for acceleration. We remind you that the company and its management are responsible for the accuracy and adequacy of their disclosures, notwithstanding any review, comments, action or absence of action by the staff. Please contact Chris Edwards at (202) 551-6761 with any questions. Division of Corporation Finance Office of Healthcare & Insurance cc: Lia Der Marderosian
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November 28, 2017
Mark Iwicki
Chief Executive Officer
Kala Pharmaceuticals, Inc.
100 Beaver Street, Suite 201
Waltham, MA 02453
Kala Pharmaceuticals, Inc.
Draft Registration Statement on Form S-1
Submitted November 21, 2017
CIK No. 0001479419Re:
Dear Mr. Iwicki:
This is to advise you that we have not reviewed and will not review your registration
statement.
We request that you publicly file your registration statement no later than 48 hours prior to
the requested effective date and time. Please refer to Rules 460 and 461 regarding requests for
acceleration. We remind you that the company and its management are responsible for the
accuracy and adequacy of their disclosures, notwithstanding any review, comments, action or
absence of action by the staff.
Please contact Chris Edwards at (202) 551-6761 with any questions.
Division of Corporation Finance
Office of Healthcare & Insurance
cc: Lia Der Marderosian