August 23, 2018
VIA EDGAR SUBMISSION
Securities and Exchange Commission
Division of Corporation Finance
100 F Street, NE
Washington, DC 20549
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Attention: |
Irene Paik |
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Mary Beth Breslin |
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Re: |
Kala Pharmaceuticals, Inc. |
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Registration Statement on Form S‑3 |
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File No. 333‑226748 |
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Request for Acceleration |
Ladies and Gentlemen:
Pursuant to Rule 461 under the Securities Act of 1933, as amended, Kala Pharmaceuticals, Inc. (the “Company”) hereby requests acceleration of the effective date of its Registration Statement on Form S‑3 (File No. 333‑226748), so that it may become effective at 3:00 p.m., Eastern time, on August 27, 2018, or as soon as practicable thereafter.
Very truly yours,
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By: |
/s/ Eric Trachtenberg |
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Eric Trachtenberg |
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General Counsel, Chief Compliance Officer and Corporate Secretary |
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