May 21, 2018
Via EDGAR Transmission
United States Securities and Exchange Commission
Division of Corporation Finance
100 F Street, N.E.
Mail Stop 4546
Washington, D.C. 20549
Attn: Suzanne Hayes
Re: Kiniksa Pharmaceuticals, Ltd.
Registration Statement on Form S-1
Filed April 27, 2018
Registration No. 333-224488
Dear Ms. Hayes:
In accordance with Rule 461 of Regulation C of the General Rules and Regulations under the Securities Act of 1933, as amended, we hereby request the acceleration of the effective date of the above-referenced Registration Statement so that it will become effective on May 23, 2018, at 4:00 p.m. Eastern Time, or as soon thereafter as practicable, or at such later time as Kiniksa Pharmaceuticals, Ltd. (the Company) or its counsel may request via telephone call to the staff. Please contact Nathan Ajiashvili at Latham & Watkins LLP, counsel to the Company, at (212) 906-2916, or in his absence, Jennifer Yoon at (617) 880-4540, to provide notice of effectiveness, or if you have any other questions or concerns regarding this matter.
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Very truly yours, |
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KINIKSA PHARMACEUTICALS, LTD. |
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/s/ Sanj K. Patel |
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Sanj K. Patel |
cc: Johan V. Brigham, Latham & Watkins LLP
Nathan Ajiashvili, Latham & Watkins LLP
Stephen W. Ranere, Latham & Watkins LLP
Clarendon House | 2 Church Street Hamilton | HM11 Bermuda
Telephone: 781.431.9100
www.kiniksa.com