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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