# EDGAR Filing Document

**Accession Number:** 0001479419
**File Stem:** 0000000000-26-001548
**Filing Date:** 2026-2
**Character Count:** 2243
**Document Hash:** 2163851a71905b9e1cbb95b8588a15d5
**Contains OCR:** False
**Source Format:** 

## Filing Content

## Filing Summary
**0000000000-26-001548.hdr.sgml**: 20260331

**ACCESSION NUMBER**: 0000000000-26-001548

**CONFORMED SUBMISSION TYPE**: UPLOAD

**PUBLIC DOCUMENT COUNT**: 2

**FILED AS OF DATE**: 20260213

**FILED FOR**: 

**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:** UPLOAD
- **SEC FILE NUMBER:** 333-293323

**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
**PUBLIC REFERENCE ACCESSION NUMBER**: 0001829126-26-001148

## Text-Extract

```

                                                           February 13, 2026

Avi Minkowitz
Chief Executive Officer
KALA BIO, Inc.
1167 Massachusetts Avenue
Arlington, MA 02476

       Re: KALA BIO, Inc.
           Registration Statement on Form S-3
           Filed February 10, 2026
           File No. 333-293323
Dear Avi Minkowitz:

       This is to advise you that we have not reviewed and will not review your
registration
statement.

        Please refer to Rules 460 and 461 regarding requests for acceleration.
We remind you
that the company and its management are responsible for the accuracy and
adequacy of their
disclosures, notwithstanding any review, comments, action or absence of action
by the staff.

       Please contact Tim Buchmiller at 202-551-3635 with any questions.

                                                           Sincerely,

                                                           Division of
Corporation Finance
                                                           Office of Life
Sciences
cc:    Rick A. Werner, Esq.

```

### Attached PDF Documents

**Attachment 1:** `filename1`

_No text found in this document._