KODIAK SCIENCS INC.
1200 Page Mill Road
Palo Alto, California 94304
May 31, 2023
VIA EDGAR
United States Securities and Exchange Commission
Division of Corporation Finance
100 F Street, N.E.
Washington, D.C. 20549
Attn: Doris Stacey Gama
RE: Kodiak Sciences Inc.
Registration Statement on Form S-3
File No. 333-271946
Acceleration Request
Requested Date: Friday, June 2, 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. 333-271946) (the “Registration Statement”) to become effective at 4:00 p.m. Eastern Time on Friday, June 2, 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 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