Correspondence 0001104659-23-031165 from KALA BIO, Inc. (KALA) (CIK 0001479419) (KALA)
KALA BIO, Inc. (KALA) (CIK 0001479419)
Date: March 10, 2023 · CIK: 0001479419 · Accession: 0001104659-23-031165
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File numbers found in text: 333-270266
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CORRESP
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March 10, 2023
VIA EDGAR SUBMISSION
U.S. Securities and Exchange Commission
Division of Corporation Finance, Office of Life Sciences
100 F Street, NE
Washington, DC 20549
Attention: Daniel
Crawford
Re: Kala Pharmaceuticals, Inc.
Registration Statement on Form S-3
Filed March 3, 2023
File No. 333-270266
Request for Acceleration
Ladies and Gentlemen:
Pursuant to Rule 461 under the Securities Act of 1933, as amended,
Kala Pharmaceuticals, Inc. hereby requests acceleration of the effective date of its Registration Statement on Form S-3 (File
No. 333-270266), so that it may become effective at 4:00 p.m., Eastern Time, on March 14, 2023, or as soon as practicable thereafter.
Very truly yours,
KALA PHARMACEUTICALS, INC.
By:
/s/ Eric L. Trachtenberg
Name:
Eric L. Trachtenberg
Title:
General Counsel, Chief Compliance Officer and Corporate Secretary