# EDGAR Filing Document

**Accession Number:** 0001479419
**File Stem:** 0001104659-23-031165
**Filing Date:** 2023-3
**Character Count:** 1803
**Document Hash:** 451f240545d6fe37c931f097d2dca77e
**Contains OCR:** False
**Source Format:** 

## Filing Content

## Filing Summary
**0001104659-23-031165.hdr.sgml**: 20230411

**ACCESSION NUMBER**: 0001104659-23-031165

**CONFORMED SUBMISSION TYPE**: CORRESP

**PUBLIC DOCUMENT COUNT**: 1

**FILED AS OF DATE**: 20230310

**FILER**: 

**COMPANY DATA:**
- **COMPANY CONFORMED NAME:** Kala Pharmaceuticals, Inc.
- **CENTRAL INDEX KEY:** 0001479419
- **STANDARD INDUSTRIAL CLASSIFICATION:** PHARMACEUTICAL PREPARATIONS [2834]
- **IRS NUMBER:** 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

March 10, 2023

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

U.S. Securities and Exchange Commission

Division of Corporation Finance, Office of Life Sciences

100 F Street, NE

Washington, DC 20549

Attention: Daniel Crawford

Re: Kala Pharmaceuticals, Inc. Registration Statement on Form S-3 Filed March 3, 2023

File No. 333-270266

<u>Request for Acceleration</u>

Ladies and Gentlemen:

Pursuant to Rule 461 under the Securities Act of 1933, as amended, Kala Pharmaceuticals, Inc. hereby requests acceleration of the effective date of its Registration Statement on Form S-3 (File No. 333-270266), so that it may become effective at 4:00 p.m., Eastern Time, on March 14, 2023, or as soon as practicable thereafter.

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| | |
|:---|:---|
| Very truly yours, | Very truly yours, |
| KALA PHARMACEUTICALS, INC. | KALA PHARMACEUTICALS, INC. |
| By: | /s/ Eric L. Trachtenberg |
| Name: | Eric L. Trachtenberg |
| Title: | General Counsel, Chief Compliance Officer and Corporate Secretary |

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