Correspondence 0001104659-24-083530 from KALA BIO, Inc. (KALA) (CIK 0001479419) (KALA)
KALA BIO, Inc. (KALA) (CIK 0001479419)
Date: July 29, 2024 · CIK: 0001479419 · Accession: 0001104659-24-083530
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File numbers found in text: 333-281006
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CORRESP
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filename1.htm
July 29, 2024
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: Tamika
N. Sheppard
Re: KALA BIO, Inc.
Registration Statement on Form S-3
Filed July 25, 2024
File No. 333-281006
Request for Acceleration
Ladies and Gentlemen:
Pursuant to Rule 461 under the Securities Act of 1933, as amended,
KALA BIO, Inc. (the “Registrant”) hereby requests acceleration of the effective date of its Registration Statement
on Form S-3 (File No. 333-281006 ), so that it may become effective at 4:00 p.m., Eastern Time, on July 31, 2024, or as
soon as practicable thereafter, or at such later time as the Registrant or its counsel may orally request via telephone call to the staff
of the U.S. Securities and Exchange Commission.
Very truly yours,
KALA BIO, INC.
By:
/s/ Mary Reumuth
Name:
Mary Reumuth
Title:
Chief Financial Officer and Corporate Secretary