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Correspondence 0001104659-23-057778 from KALA BIO, Inc. (KALA) (CIK 0001479419) (KALA)

KALA BIO, Inc. (KALA) (CIK 0001479419)
Date: May 9, 2023 · CIK: 0001479419 · Accession: 0001104659-23-057778

AI Filing Summary & Sentiment

File numbers found in text: 333-270263

Date
May 9, 2023
Author
KALA
Form
CORRESP
Company
KALA BIO, Inc. (KALA) (CIK 0001479419)

Letter

Re: Kala Pharmaceuticals, Inc.

May 9, 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. 333-270263 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. 333-270263), so that it may become effective at 4:00 p.m., Eastern Time, on May 11, 2023, or as soon as practicable thereafter.

Very truly yours,
KALA
PHARMACEUTICALS, INC.

Show Raw Text
CORRESP
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May 9, 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. 333-270263
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. 333-270263),
so that it may become effective at 4:00 p.m., Eastern Time, on May 11, 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