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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

Date
May 15, 2020
Author
By
Form
CORRESP
Company
KALA BIO, Inc. (KALA) (CIK 0001479419)

Letter

Re: Kala Pharmaceuticals, Inc. Registration Statement on Form S-3 File No. 333-238087 Request for Acceleration

May 15, 2020

VIA EDGAR SUBMISSION

Securities and Exchange Commission

Division of Corporation Finance

100 F Street, NE

Washington, DC 20549

Attention: Alan Campbell

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:

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CORRESP
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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