0001104659-23-031165.txt : 20230411 0001104659-23-031165.hdr.sgml : 20230411 20230310160809 ACCESSION NUMBER: 0001104659-23-031165 CONFORMED SUBMISSION TYPE: CORRESP PUBLIC DOCUMENT COUNT: 1 FILED AS OF DATE: 20230310 FILER: COMPANY DATA: COMPANY CONFORMED NAME: Kala Pharmaceuticals, Inc. CENTRAL INDEX KEY: 0001479419 STANDARD INDUSTRIAL CLASSIFICATION: PHARMACEUTICAL PREPARATIONS [2834] IRS NUMBER: 270604595 STATE OF INCORPORATION: DE FISCAL YEAR END: 1231 FILING VALUES: FORM TYPE: CORRESP BUSINESS ADDRESS: STREET 1: 1167 MASSACHUSETTS AVENUE CITY: ARLINGTON STATE: MA ZIP: 02476 BUSINESS PHONE: 781-996-5252 MAIL ADDRESS: STREET 1: 1167 MASSACHUSETTS AVENUE CITY: ARLINGTON STATE: MA ZIP: 02476 CORRESP 1 filename1.htm

March 10, 2023

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: Daniel Crawford

Re:	Kala Pharmaceuticals, Inc. Registration Statement on Form S-3 Filed March 3, 2023

File No. 333-270266

Request for Acceleration

Ladies and Gentlemen:

Pursuant to Rule 461 under the Securities Act of 1933, as amended, Kala Pharmaceuticals, Inc. hereby requests acceleration of the effective date of its Registration Statement on Form S-3 (File No. 333-270266), so that it may become effective at 4:00 p.m., Eastern Time, on March 14, 2023, or as soon as practicable thereafter.

	Very truly yours,

	KALA PHARMACEUTICALS, INC.

	By:	/s/ Eric L. Trachtenberg
	Name:	Eric L. Trachtenberg
	Title:	General Counsel, Chief Compliance Officer and Corporate Secretary