Goldman Sachs & Co. LLC
200 West Street
New York, NY 10282
J.P. Morgan Securities LLC
383 Madison Avenue
New York, NY 10017
May 21, 2018
VIA EDGAR
Securities and Exchange Commission
Division of Corporation Finance
100 F Street, N.E.
Washington, D.C. 20549
Attention: Suzanne Hayes
Re: KINIKSA PHARMACEUTICALS, LTD.
Registration Statement on Form S-1 (File No. 333-224488)
Dear Ms. Hayes:
Pursuant to Rule 461 under the Securities Act of 1933, as amended (the Act), we hereby join Kiniksa Pharmaceuticals, Ltd. (the Company) in requesting that the effective date for the registration statement referred to above be accelerated so that it will be declared effective at 4:00 p.m. Eastern Time on May 23, 2018 or as soon as possible thereafter.
In connection with this acceleration request and pursuant to Rule 460 under the Act, we wish to advise you that we have effected the following distribution of the Companys preliminary prospectus dated May 14, 2018 through the date hereof:
Preliminary Prospectus dated May 14, 2018
4,171 copies to prospective underwriters, institutional investors, dealers and others.
The undersigned further advise you that they have complied and will continue to comply with Rule 15c2-8 under the Securities Exchange Act of 1934, as amended, in connection with the above-described offering.
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Very truly yours, | |
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GOLDMAN SACHS & CO. LLC | |
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J.P. MORGAN SECURITIES LLC | |
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As Representative of the several Underwriters | |
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GOLDMAN SACHS & CO. LLC | |
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By: |
/s/ Elizabeth Wood |
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Name: |
Elizabeth Wood |
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Title: |
Managing Director |
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J.P. MORGAN SECURITIES LLC | |
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By: |
/s/ David Ke |
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Name: |
David Ke |
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Title: |
Executive Director |
[Signature Page to Acceleration Request]