May 15, 2020
VIA EDGAR SUBMISSION
Securities and Exchange Commission
Division of Corporation Finance
100 F Street, NE
Washington, DC 20549
Attention: Alan Campbell
Re: Kala Pharmaceuticals, Inc.
Registration Statement on Form S-3
File No. 333-238087
Request for Acceleration
Ladies and Gentlemen:
Pursuant to Rule 461 under the Securities Act of 1933, as amended, Kala Pharmaceuticals, Inc. (the “Company”) hereby requests acceleration of the effective date of its Registration Statement on Form S-3 (File No. 333-238087), so that it may become effective at 4:00 p.m., Eastern time, on May 19, 2020, or as soon as practicable thereafter.
Very truly yours,
By: | /s/ Eric L. Trachtenberg |
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| Eric L. Trachtenberg |
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| General Counsel, Chief Compliance Officer and Corporate Secretary |
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