0001193125-16-556432.txt : 20160525 0001193125-16-556432.hdr.sgml : 20160525 20160426160909 ACCESSION NUMBER: 0001193125-16-556432 CONFORMED SUBMISSION TYPE: CORRESP PUBLIC DOCUMENT COUNT: 1 FILED AS OF DATE: 20160426 FILER: COMPANY DATA: COMPANY CONFORMED NAME: MANNKIND CORP CENTRAL INDEX KEY: 0000899460 STANDARD INDUSTRIAL CLASSIFICATION: PHARMACEUTICAL PREPARATIONS [2834] IRS NUMBER: 133607736 STATE OF INCORPORATION: DE FISCAL YEAR END: 1231 FILING VALUES: FORM TYPE: CORRESP BUSINESS ADDRESS: STREET 1: 25134 RYE CANYON LOOP STREET 2: SUITE 300 CITY: VALENCIA STATE: CA ZIP: 91355 BUSINESS PHONE: 6617755300 MAIL ADDRESS: STREET 1: 25134 RYE CANYON LOOP STREET 2: SUITE 300 CITY: VALENCIA STATE: CA ZIP: 91355 CORRESP 1 filename1.htm Acceleration Request

MANNKIND CORPORATION

25134 Rye Canyon Loop, Suite 300

Valencia, CA 91355

April 26, 2016

VIA EDGAR

United States Securities and Exchange Commission

Division of Corporation Finance

100 F Street, N.E.

Washington, D.C. 20549

Attn: Suzanne Hayes
     Joseph McCann

 

Re: MannKind Corporation (the “Company”)
     Registration Statement on Form S-3 (File No. 333-210792)

Ladies and Gentlemen:

Pursuant to Rule 461 under the Securities Act of 1933, as amended, the undersigned registrant hereby requests that the Securities and Exchange Commission (the “Commission”) take appropriate action to cause the above-referenced Registration Statement on Form S-3 to become effective at 4:30 p.m. Eastern Time on April 27, 2016 or as soon thereafter as is practicable.

In connection with this request, the Company acknowledges that:

 

•   should the Commission or the staff of the Commission (the “Staff”), acting pursuant to delegated authority, declare the filing effective, it does not foreclose the Commission from taking any action with respect to the filing;

 

•   the action of the Commission or the Staff, acting pursuant to delegated authority, in declaring the filing effective, does not relieve the Company from its full responsibility for the adequacy and accuracy of the disclosure in the filing; and

 

•   the Company may not assert Staff comments and the declaration of effectiveness as a defense in any proceeding initiated by the Commission or any person under the federal securities laws of the United States.

If you have any questions regarding this request, please contact Sean M. Clayton of Cooley LLP at (858) 550-6034.

Very truly yours,

 

MANNKIND CORPORATION
By:   /s/ David Thomson
  David Thomson, Ph.D., J.D.
  Corporate Vice President, General Counsel and Secretary