Company: CYTK
Filing Date: 2025-08-08
Form Type: CORRESP
Source: 0001193125-25-176976
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Company: CYTOKINETICS INC
Filing Date: 2025-08-08
Form: CORRESP
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August 8, 2025 Via EDGAR Division of Corporation Finance Office of Life Sciences U.S. Securities and Exchange Commission 100 F Street, N.E. Washington, DC 20549-6010

| Attention: | Vanessa Robertson |

| Christine Torney |

| Re: | Cytokinetics, Inc. |

| File No. 000-50633 |

Dear Ms. Robertson and Ms. Torney: Cytokinetics, Incorporated (“Cytokinetics,” the “Company,” “we,” “our,” or “us”) is providing this letter in response to the comment received from the staff (the “Staff”) of the Securities and Exchange Commission by letter dated July 29, 2025 with respect to the above-referenced filing. For ease of reference, the Staff’s comment is reproduced below in bold and italicized type, followed by the Company’s response. Form 10-Kfor the fiscal year ended December 31, 2024 Item 7. Management’s Discussion and Analysis of Financial Condition and Results of Operations Results of Operations Research and Development Expenses, page 46

| 1. | Please provide revised disclosure to be included in future filings to break out research and development                                                                                                                                                 
 expenses by clinical program or trial. For amounts that are not tracked by program, provide other quantitative or qualitative disclosure that provides more transparency as to the type of research and development expenses incurred (i.e. by nature or 
 type of expense) for each period presented which should reconcile to total research and development expense on the Statements of Operations.                                                                                                             |

Response:The Company respectfully acknowledges the Staff’s comment and will revise its future filings to include the following disclosure to explain research and development expenses, starting with the Company’s Quarterly Report on Form 10-Q forthe quarter ending September 30, 2025. The following disclosure is based on the Company’s second quarter research and development expenses and therefore addresses research and development expenses for the three and six months ended June 30, 2025 and 2024. Research and Development Expenses We incur research and development expenses associated with both partnered and our own research activities, which we finance from our own cash-on-hand,financing arrangements with third parties, and reimbursement from our collaboration partners.

Research and development expenses for the three and six months ended June 30, 2025 and 2024, were as follows (in thousands):

|                                        |     | Three Months Ended | June 30, 
     2025 |     |   | June