SEC Comment Letter 0000000000-23-002278 to KALA BIO, Inc. (KALA) (CIK 0001479419) (KALA)
KALA BIO, Inc. (KALA) (CIK 0001479419)
Date: March 8, 2023 · CIK: 0001479419 · Accession: 0000000000-23-002278
AI Filing Summary & Sentiment
Reasoning
File numbers found in text: 333-270266
Letter
United States securities and exchange commission logo March 8, 2023 Mark Iwicki Chief Executive Officer Kala Pharmaceuticals, Inc. 1167 Massachusetts Avenue Arlington, MA 02476 Re:Kala Pharmaceuticals, Inc. Registration Statement on Form S-3 Filed March 3, 2023 File No. 333-270266 Dear Mark Iwicki: This is to advise you that we have not reviewed and will not review your registration statement. 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 Daniel Crawford at 202-551-7767 with any questions. Sincerely, Division of Corporation Finance Office of Life Sciences cc: Scott Lunin, Esq.
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United States securities and exchange commission logo
March 8, 2023
Mark Iwicki
Chief Executive Officer
Kala Pharmaceuticals, Inc.
1167 Massachusetts Avenue
Arlington, MA 02476
Re:Kala Pharmaceuticals, Inc.
Registration Statement on Form S-3
Filed March 3, 2023
File No. 333-270266
Dear Mark Iwicki:
This is to advise you that we have not reviewed and will not review your registration
statement.
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 Daniel Crawford at 202-551-7767 with any questions.
Sincerely,
Division of Corporation Finance
Office of Life Sciences
cc: Scott Lunin, Esq.