Correspondence 0001104659-25-008103 from KALA BIO, Inc. (KALA) (CIK 0001479419) (KALA)
KALA BIO, Inc. (KALA) (CIK 0001479419)
Date: Jan. 31, 2025 · CIK: 0001479419 · Accession: 0001104659-25-008103
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File numbers found in text: 333-284480
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CORRESP
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January 31, 2025
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 BIO, Inc.
Registration Statement on Form S-3
Filed January 24, 2025
File No. 333-284480
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. 333-284480), so that it may become effective at 4:00 p.m., Eastern Time, on February 4, 2025, 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