KODIAK SCIENCES INC.
2631 Hanover Street
Palo Alto, California 94304
(650) 281-0850
November 12, 2019
VIA EDGAR
U.S. Securities and Exchange Commission
Division of Corporation Finance
100 F Street, N.E.
Washington, D.C. 20549
| Attn: | Gregory Dundas |
| Re: | Kodiak Sciences Inc. |
| Registration Statement on Form S-3 |
| File No. 333-234443 |
Acceleration Request
| Requested Date: | Thursday, November 14, 2019 |
| Requested Time: | 9:30 a.m., Eastern Time |
Ladies and Gentlemen:
In accordance with Rule 461 under the Securities Act of 1933, as amended, the undersigned registrant hereby requests that the Securities and Exchange Commission take appropriate action to cause the above referenced Registration Statement on Form S-3 to become effective on November 14, at 9:30 a.m., Eastern Time, or as soon as practicable thereafter.
| Very truly yours, | ||
| Kodiak Sciences Inc. | ||
| By: | /s/ John Borgeson | |
| Name: | John Borgeson | |
| Title: | Senior Vice President and Chief Financial Officer | |
| cc: | David Peinsipp, Cooley LLP |
| J. Carlton Fleming, Cooley LLP |