CORRESP

KODIAK SCIENCS INC.

1200 Page Mill Road

Palo Alto, California 94304

May 15, 2023

VIA EDGAR

United States Securities and Exchange Commission

Division of Corporation Finance

100 F Street, N.E.

Washington, D.C. 20549

Attn: Dillon Hagius

RE: Kodiak Sciences Inc.

Registration Statement on Form S-3

File No. 333-271043

Acceleration Request

Requested Date: Wednesday, May 17, 2023

Requested Time: 4:00 p.m. Eastern Time

Ladies and Gentlemen:

Pursuant to Rule 461 under the Securities Exchange Act of 1933, as amended, the undersigned registrant hereby requests that the Securities and Exchange Commission take appropriate action to cause the above-referenced Registration Statement on Form S-3 (File No. 333-271043) (the “Registration Statement”) to become effective at 4:00 p.m. Eastern Time on Wednesday, May 17, 2023, or as soon thereafter as is practicable.

Once the Registration Statement has been declared effective, please orally confirm that event with Steven Przesmicki at (858) 550-6070 or Anitha Anne at (415) 693-2250 of Cooley LLP, counsel to the registrant.

 

Sincerely,
KODIAK SCIENCS INC.
By:   /s/ John Borgeson
 

John Borgeson

Executive Vice President and Chief Financial Officer

 

cc:

Victor Perlroth, M.D., Kodiak Sciences Inc.

Steven M. Przesmicki, Cooley LLP

Anitha Anne, Cooley LLP