# EDGAR Filing Document

**Accession Number:** 0001347178
**File Stem:** 0001193125-26-177526
**Filing Date:** 2026-4
**Character Count:** 2531
**Document Hash:** 9d546365524b0fbdb08c9ff5787d58a3
**Contains OCR:** False
**Source Format:** 

## Filing Content

## Filing Summary
**0001193125-26-177526.hdr.sgml**: 20260603

**ACCESSION NUMBER**: 0001193125-26-177526

**CONFORMED SUBMISSION TYPE**: CORRESP

**PUBLIC DOCUMENT COUNT**: 2

**FILED AS OF DATE**: 20260424

**FILER**: 

**COMPANY DATA:**
- **COMPANY CONFORMED NAME:** Vanda Pharmaceuticals Inc.
- **CENTRAL INDEX KEY:** 0001347178
- **STANDARD INDUSTRIAL CLASSIFICATION:** PHARMACEUTICAL PREPARATIONS [2834]
- **ORGANIZATION NAME:** 03 Life Sciences
- **EIN:** 030491827
- **STATE OF INCORPORATION:** DE
- **FISCAL YEAR END:** 1231

**FILING VALUES:**
- **FORM TYPE:** CORRESP

**BUSINESS ADDRESS:**
- **STREET 1:** 2200 PENNSYLVANIA AVE NW
- **STREET 2:** SUITE 300E
- **CITY:** WASHINGTON
- **STATE:** DC
- **ZIP:** 20037
- **BUSINESS PHONE:** 202-734-3400

**MAIL ADDRESS:**
- **STREET 1:** 2200 PENNSYLVANIA AVE NW
- **STREET 2:** SUITE 300E
- **CITY:** WASHINGTON
- **STATE:** DC
- **ZIP:** 20037

![LOGO](g110843g0425004154715.jpg)

2200 Pennsylvania Avenue NW

Suite 300E

Washington, DC 20037

April 24, 2026

***VIA EDGAR***

U.S. Securities and Exchange Commission

Division of Corporation Finance

100 F Street, N.E.

Washington, D.C. 20549

Attn: Tyler Howes, Office of Life Sciences

---

| | |
|:---|:---|
| **Re:** | **Vanda Pharmaceuticals Inc.**  |

---

**Registration Statement on Form S-3** 

**Filed February 12, 2026** 

**File No. 333-293404** 

**REQUEST FOR ACCELERATION OF EFFECTIVENESS** 

Ladies and Gentlemen:

Pursuant to Rule 461 under the Securities Act of 1933, as amended, Vanda Pharmaceuticals Inc. (the "Company") hereby requests that the Securities and Exchange Commission take appropriate action to make the above-referenced Registration Statement on Form S-3 effective at 9:00 a.m. Eastern Time on May 5, 2026, the date on which the Company's currently effective Registration Statement on Form S-3 is set to expire, or as soon thereafter as practicable.

The Company hereby authorizes Gregg Griner, who is an attorney with the Company's outside legal counsel, Orrick, Herrington & Sutcliffe LLP, to orally modify or withdraw this request for acceleration.

The Company requests that it be notified of such effectiveness by a telephone call to Mr. Griner at (617) 880-2212.

---

| | |
|:---|:---|
| Very truly yours, | Very truly yours, |
| Vanda Pharmaceuticals Inc. | Vanda Pharmaceuticals Inc. |
| By: | /s/ Kevin Moran |
|  | Kevin Moran |
|  | Senior Vice President, Chief Financial Officer, Treasurer and Secretary |

---

cc: Gregg Griner, Orrick, Herrington & Sutcliffe LLP