SEC Company Response from KALA BIO, Inc. (KALA) (CIK 0001479419) (KALA) — May 15, 2020
KALA BIO, Inc. (KALA) (CIK 0001479419)
Date: May 15, 2020 · CIK: 0001479419 · Accession: 0001104659-20-062530
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File numbers found in text: 333-238087
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CORRESP 1 filename1.htm May 15, 2020 VIA EDGAR SUBMISSION Securities and Exchange Commission Division of Corporation Finance 100 F Street, NE Washington, DC 20549 Attention: Alan Campbell Re: Kala Pharmaceuticals, Inc. Registration Statement on Form S-3 File No. 333-238087 Request for Acceleration Ladies and Gentlemen: Pursuant to Rule 461 under the Securities Act of 1933, as amended, Kala Pharmaceuticals, Inc. (the “Company”) hereby requests acceleration of the effective date of its Registration Statement on Form S-3 (File No. 333-238087), so that it may become effective at 4:00 p.m., Eastern time, on May 19, 2020, or as soon as practicable thereafter. Very truly yours, By: /s/ Eric L. Trachtenberg Eric L. Trachtenberg General Counsel, Chief Compliance Officer and Corporate Secretary