# EDGAR Filing Document

**Accession Number:** 0001479419
**File Stem:** 0001829126-26-001315
**Filing Date:** 2026-2
**Character Count:** 2348
**Document Hash:** b81938c9a973e55224709053c0be6912
**Contains OCR:** False
**Source Format:** 

## Filing Content

## Filing Summary
**0001829126-26-001315.hdr.sgml**: 20260331

**ACCESSION NUMBER**: 0001829126-26-001315

**CONFORMED SUBMISSION TYPE**: CORRESP

**PUBLIC DOCUMENT COUNT**: 1

**FILED AS OF DATE**: 20260213

**FILER**: 

**COMPANY DATA:**
- **COMPANY CONFORMED NAME:** KALA BIO, Inc.
- **CENTRAL INDEX KEY:** 0001479419
- **STANDARD INDUSTRIAL CLASSIFICATION:** PHARMACEUTICAL PREPARATIONS [2834]
- **ORGANIZATION NAME:** 03 Life Sciences
- **EIN:** 270604595
- **STATE OF INCORPORATION:** DE
- **FISCAL YEAR END:** 1231

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

**BUSINESS ADDRESS:**
- **STREET 1:** 1167 MASSACHUSETTS AVENUE
- **CITY:** ARLINGTON
- **STATE:** MA
- **ZIP:** 02476
- **BUSINESS PHONE:** 781-996-5252

**MAIL ADDRESS:**
- **STREET 1:** 1167 MASSACHUSETTS AVENUE
- **CITY:** ARLINGTON
- **STATE:** MA
- **ZIP:** 02476

**FORMER COMPANY:**
- **FORMER CONFORMED NAME:** Kala Pharmaceuticals, Inc.
- **DATE OF NAME CHANGE:** 20091223

**KALA BIO, Inc.**

**1167 Massachusetts Avenue**

**Arlington, MA 02476**

February 13, 2026

**<u>VIA EDGAR</u>**

Division of Corporation Finance

Office of Life Sciences

U.S. Securities and Exchange Commission

Washington, D.C. 20549

Attention: Tim Buchmiller

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| | |
|:---|:---|
| Re: | KALA BIO, Inc.<br> Registration Statement on Form S-3<br> Originally filed on February 10, 2026<br> File No. 333-293323 (the "***Registration Statement***")<br> Request for Acceleration |

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Ladies and Gentlemen:

Pursuant to Rule 461 of the Rules and Regulations of the Securities and Exchange Commission (the "***Commission***") under the Securities Act of 1933, as amended, KALA BIO, Inc. (the "***Company***"), hereby respectfully requests acceleration of the effective date of the Registration Statement, so that it may become effective at 4:00 p.m., Eastern Time, on February 17, 2026, or as soon thereafter as practicable.

Should any member of the staff of the Commission have any questions or comments with respect to this request, please contact our counsel, Haynes and Boone, LLP, attention: Bruce Newsome, Esq. at (214) 651.5119.

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| | |
|:---|:---|
| Very truly yours, | Very truly yours, |
| **KALA BIO, Inc.** | **KALA BIO, Inc.** |
| By: | */s/ Avi Minkowitz* |
|  | Avi Minkowitz |
|  | Chief Executive Officer |

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cc: Bruce Newsome, Esq., Haynes and Boone, LLP