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SEC Company Response from Coherus Oncology, Inc. (CHRS) (CIK 0001512762) (CHRS) — Jul 24, 2023

Coherus Oncology, Inc. (CHRS) (CIK 0001512762)
Date: July 24, 2023 · CIK: 0001512762 · Accession: 0001193125-23-192311

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File numbers found in text: 333-273179

Date
July 24, 2023
Author
McDavid Stilwell
Form
CORRESP
Company
Coherus Oncology, Inc. (CHRS) (CIK 0001512762)

Letter

Coherus BioSciences, Inc.

333 Twin Dolphin Drive, Suite 600

Redwood City, CA 94065

July 24, 2023

VIA EDGAR

United States Securities and Exchange Commission

Division of Corporation Finance

100 F Street, NE

Washington, D.C. 20549

Re: Coherus BioSciences, Inc.

Registration Statement on Form S-4

(File No. 333-273179)

Ladies and Gentlemen:

In accordance with Rule 461 of the General Rules and Regulations under the Securities Act of 1933, as amended, Coherus BioSciences, Inc. (the “Company”) hereby requests acceleration of the effective date of its Registration Statement on Form S-4 initially filed on July 7, 2023 and amended on July 24, 2023 (the “Registration Statement”). The Company respectfully requests that the Registration Statement become effective as of 4:00 p.m., Eastern Time, on July 26, 2023, or as soon thereafter as practicable. Once the Registration Statement has been declared effective, please orally confirm that event with the Company’s counsel, Latham & Watkins LLP, by calling Benjamin A. Potter at (650) 470-4809.

Very truly yours,
Coherus BioSciences, Inc.

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CORRESP
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CORRESP

 Coherus BioSciences, Inc.

333 Twin Dolphin Drive, Suite 600

Redwood City, CA 94065

July 24, 2023

 VIA EDGAR

United States Securities and Exchange Commission

 Division of
Corporation Finance

 100 F Street, NE

 Washington, D.C. 20549

Re:
 Coherus BioSciences, Inc.

Registration Statement on Form S-4

(File No. 333-273179)

Ladies and Gentlemen:

 In accordance with
Rule 461 of the General Rules and Regulations under the Securities Act of 1933, as amended, Coherus BioSciences, Inc. (the “Company”) hereby requests acceleration of the effective date of its Registration Statement on Form S-4 initially filed on July 7, 2023 and amended on July 24, 2023 (the “Registration Statement”). The Company respectfully requests that the Registration Statement become
effective as of 4:00 p.m., Eastern Time, on July 26, 2023, or as soon thereafter as practicable. Once the Registration Statement has been declared effective, please orally confirm that event with the Company’s counsel, Latham &
Watkins LLP, by calling Benjamin A. Potter at (650) 470-4809.

Very truly yours,

Coherus BioSciences, Inc.

By:

/s/ McDavid Stilwell

Name:

McDavid Stilwell

Title:

Chief Financial Officer

cc:
 Dennis M. Lanfear, Coherus BioSciences, Inc.

Bryan McMichael, Coherus BioSciences, Inc.

Benjamin A. Potter, Latham & Watkins LLP

Phillip S. Stoup, Latham & Watkins LLP