November 12, 2019

John A. Borgeson
Chief Financial Officer
Kodiak Sciences Inc.
2631 Hanover Street
Palo Alto, California 94304

       Re: Kodiak Sciences Inc.
           Registration Statement on Form S-3
           Filed November 1, 2019
           File No. 333-234443

Dear Mr. Borgeson:

       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 Gregory Dundas, Attorney Adviser, at (202) 551-3436 with
any questions.



                                                            Sincerely,

                                                            Division of
Corporation Finance
                                                            Office of Life
Sciences
cc:    Carlton Fleming, Esq.