SEC Company Response from KALA BIO, (KALA) — Feb 13, 2026
KALA BIO, Inc.
Date: Feb. 13, 2026 · CIK: 0001479419 · Accession: 0001829126-26-001315
AI Filing Summary & Sentiment
Reasoning
File numbers found in text: 333-293323
Letter
KALA BIO, Inc.
Massachusetts Avenue
Arlington, MA 02476
February 13, 2026
VIA EDGAR
Division of Corporation Finance
Office of Life Sciences
U.S. Securities and Exchange Commission
Washington, D.C. 20549
Attention: Tim Buchmiller
Re: KALA BIO, Inc. Registration Statement on Form S-3 Originally filed on February 10, 2026 File No. 333-293323 (the " Registration Statement ") Request for Acceleration
Ladies and Gentlemen:
Pursuant to Rule 461 of the Rules and Regulations of the Securities and Exchange Commission (the " Commission ") under the Securities Act of 1933, as amended, KALA BIO, Inc. (the " Company "), hereby respectfully requests acceleration of the effective date of the Registration Statement, so that it may become effective at 4:00 p.m., Eastern Time, on February 17, 2026, or as soon thereafter as practicable.
Should any member of the staff of the Commission have any questions or comments with respect to this request, please contact our counsel, Haynes and Boone, LLP, attention: Bruce Newsome, Esq. at (214) 651.5119.
Very
truly yours,
KALA
BIO, Inc.
Show Raw Text
CORRESP 1 filename1.htm KALA BIO, Inc. 1167 Massachusetts Avenue Arlington, MA 02476 February 13, 2026 VIA EDGAR Division of Corporation Finance Office of Life Sciences U.S. Securities and Exchange Commission Washington, D.C. 20549 Attention: Tim Buchmiller Re: KALA BIO, Inc. Registration Statement on Form S-3 Originally filed on February 10, 2026 File No. 333-293323 (the " Registration Statement ") Request for Acceleration Ladies and Gentlemen: Pursuant to Rule 461 of the Rules and Regulations of the Securities and Exchange Commission (the " Commission ") under the Securities Act of 1933, as amended, KALA BIO, Inc. (the " Company "), hereby respectfully requests acceleration of the effective date of the Registration Statement, so that it may become effective at 4:00 p.m., Eastern Time, on February 17, 2026, or as soon thereafter as practicable. Should any member of the staff of the Commission have any questions or comments with respect to this request, please contact our counsel, Haynes and Boone, LLP, attention: Bruce Newsome, Esq. at (214) 651.5119. Very truly yours, KALA BIO, Inc. By: /s/ Avi Minkowitz Avi Minkowitz Chief Executive Officer cc: Bruce Newsome, Esq., Haynes and Boone, LLP