SEC Comment Letter for KALA BIO, (KALA) — Feb 13, 2026
KALA BIO, Inc.
Date: Feb. 13, 2026 · CIK: 0001479419 · Accession: 0000000000-26-001548
AI Filing Summary & Sentiment
Reasoning
File numbers found in text: 333-293323
Letter
Re: KALA BIO, Inc. Registration Statement on Form S-3 Filed February 10, 2026 File No. 333-293323 Dear Avi Minkowitz:
February 13, 2026
Avi Minkowitz Chief Executive Officer KALA BIO, Inc. 1167 Massachusetts Avenue Arlington, MA 02476
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 Tim Buchmiller at 202-551-3635 with any questions.
Sincerely,
Division of
Corporation Finance
Office of Life
Sciences
cc: Rick A. Werner, Esq.
Show Raw Text
<DOCUMENT> <TYPE>TEXT-EXTRACT <SEQUENCE>2 <FILENAME>filename2.txt <TEXT> February 13, 2026 Avi Minkowitz Chief Executive Officer KALA BIO, Inc. 1167 Massachusetts Avenue Arlington, MA 02476 Re: KALA BIO, Inc. Registration Statement on Form S-3 Filed February 10, 2026 File No. 333-293323 Dear Avi Minkowitz: 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 Tim Buchmiller at 202-551-3635 with any questions. Sincerely, Division of Corporation Finance Office of Life Sciences cc: Rick A. Werner, Esq. </TEXT> </DOCUMENT>