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SEC Company Response from Coherus Oncology, Inc. (CHRS) (CIK 0001512762) (CHRS) — Nov 3, 2014

Coherus Oncology, Inc. (CHRS) (CIK 0001512762)
Date: Nov. 3, 2014 · CIK: 0001512762 · Accession: 0001193125-14-393914

Offering / Registration Process Regulatory Compliance Financial Reporting

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File numbers found in text: 333-198936

Date
November 3, 2014
Author
Dennis M. Lanfear
Form
CORRESP
Company
Coherus Oncology, Inc. (CHRS) (CIK 0001512762)

Letter

Prepared by R.R. Donnelley Financial -- Company Acceleration Request

November 3, 2014

VIA EDGAR AND E-MAIL

United States Securities and Exchange Commission

Division of Corporation Finance

100 F Street, N.E.

Washington, D.C. 20549-6010

Attention: Jeffrey P. Riedler, Assistant Director

Tabatha McCullom

James Rosenburg

Daniel Greenspan

Scot Foley

Re: Coherus BioSciences, Inc.

Registration Statement on Form S-1 (Registration No. 333-198936)

Ladies and Gentlemen:

In accordance with Rule 461 of Regulation C of the General Rules and Regulations under the Securities Act of 1933, as amended, we hereby request acceleration of the effective date of the Registration Statement on Form S-1 (File No. 333-198936) (the “Registration Statement”) of Coherus BioSciences, Inc. (the “Company”). We respectfully request that the Registration Statement become effective as of 4:30 p.m., Washington, D.C. time, on November 5, 2014, or as soon as practicable thereafter. Once the Registration Statement has been declared effective, please orally confirm that event with our counsel, Latham & Watkins LLP, by calling Benjamin Potter at (650) 470-4809.

The Company acknowledges the following:

•

should the Securities and Exchange Commission (the “Commission”) or the staff, acting pursuant to delegated authority, declare the filing effective, it does not foreclose the Commission from taking any action with respect to the filing;

•

the action of the Commission or the staff, acting pursuant to delegated authority in declaring the filing effective, does not relieve the Company from its full responsibility for the adequacy and accuracy of the disclosure in the filing; and

•

the Company may not assert staff comments and the declaration of effectiveness as a defense in any proceeding initiated by the Commission or any person under the federal securities laws of the United States.

201 Redwood Shores Parkway, Suite 200, Redwood City, CA 94065 Main: 650.649.3530

Page 1

Thank you for your assistance in this matter.

Very truly yours,
COHERUS BIOSCIENCES, INC.

Show Raw Text
CORRESP
1
filename1.htm

Prepared by R.R. Donnelley Financial -- Company Acceleration Request

 November 3, 2014

 VIA
EDGAR AND E-MAIL

 United States Securities and Exchange Commission

Division of Corporation Finance

 100 F Street, N.E.

Washington, D.C. 20549-6010

Attention:
Jeffrey P. Riedler, Assistant Director

 Tabatha McCullom

James Rosenburg

 Daniel
Greenspan

 Scot Foley

Re:
Coherus BioSciences, Inc.

Registration Statement on Form S-1 (Registration No. 333-198936)

 Ladies and Gentlemen:

In accordance with Rule 461 of Regulation C of the General Rules and Regulations under the Securities Act of 1933, as amended, we hereby
request acceleration of the effective date of the Registration Statement on Form S-1 (File No. 333-198936) (the “Registration Statement”) of Coherus BioSciences, Inc. (the “Company”). We respectfully
request that the Registration Statement become effective as of 4:30 p.m., Washington, D.C. time, on November 5, 2014, or as soon as practicable thereafter. Once the Registration Statement has been declared effective, please orally confirm that event
with our counsel, Latham & Watkins LLP, by calling Benjamin Potter at (650) 470-4809.

 The Company acknowledges the following:

•

should the Securities and Exchange Commission (the “Commission”) or the staff, acting pursuant to delegated authority, declare the filing effective, it does not foreclose the Commission from
taking any action with respect to the filing;

•

the action of the Commission or the staff, acting pursuant to delegated authority in declaring the filing effective, does not relieve the Company from its full responsibility for the adequacy and accuracy of the
disclosure in the filing; and

•

the Company may not assert staff comments and the declaration of effectiveness as a defense in any proceeding initiated by the Commission or any person under the federal securities laws of the United States.

201 Redwood Shores Parkway, Suite 200, Redwood City, CA 94065 Main: 650.649.3530

Page 1

 Thank you for your assistance in this matter.

 Very truly yours,

COHERUS BIOSCIENCES, INC.

By:

 /s/ Dennis M. Lanfear

 Dennis M. Lanfear

 President and Chief
Executive Officer

cc:
Alan C. Mendelson, Esq., Latham & Watkins LLP

 Benjamin A. Potter, Esq., Latham &
Watkins LLP

 Alan F. Denenberg, Esq., Davis Polk & Wardwell LLP

Stephen Salmon, Esq., Davis Polk & Wardwell LLP

201 Redwood Shores Parkway, Suite 200, Redwood City, CA 94065 Main: 650.649.3530

Page 2