Kala Pharmaceuticals, Inc.
100 Beaver Street, Suite 201
Waltham, MA 02453
July 17, 2017
VIA EDGAR
Securities and Exchange Commission
Division of Corporation Finance
100 F Street, NE
Washington, DC 20549
Re: Kala Pharmaceuticals, Inc.
Registration Statement on Form S-1
File No. 333-218936
Request for Acceleration
Ladies and Gentlemen:
Pursuant to Rule 461 promulgated under the Securities Act of 1933, as amended, Kala Pharmaceuticals, Inc. (the “Registrant”) hereby requests acceleration of the effective date of its Registration Statement on Form S-1 (File No. 333-218936), as amended (the “Registration Statement”), so that it may become effective at 4:00 p.m. Eastern time on July 19, 2017, or as soon thereafter as practicable.
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Very truly yours, | |
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Kala Pharmaceuticals, Inc. | |
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By: |
/s/ Mark Iwicki |
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Name: |
Mark Iwicki |
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Title: |
Chief Executive Officer |
[Signature Page to Request for Acceleration]