TEXT-EXTRACT 2 filename2.txt United States securities and exchange commission logo September 18, 2020 John Fowler Chief Executive Officer Kezar Life Sciences, Inc. 4000 Shoreline Court, Suite 300 South San Francisco, CA 94080 Re: Kezar Life Sciences, Inc. Registration Statement on Form S-3 Filed September 11, 2020 File No. 333-248752 Dear Mr. Fowler: This is to advise you that we have not reviewed and will not review your registration statement. Please refer to Rules 460 and 461 regarding requests for acceleration. We remind you that the company and its management are responsible for the accuracy and adequacy of their disclosures, notwithstanding any review, comments, action or absence of action by the staff. Please contact Deanna Virginio at 202-551-4530 with any questions. Sincerely, Division of Corporation Finance Office of Life Sciences cc: Jaime L. Chase, Esq.