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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

AI Filing Summary & Sentiment

File numbers found in text: 333-270266

Date
March 10, 2023
Author
Not clearly detected
Form
CORRESP
Company
KALA BIO, Inc. (KALA) (CIK 0001479419)

Letter

Re: Kala Pharmaceuticals, Inc.

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

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.

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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