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