SUNESIS PHARMACEUTICALS, INC.
395 Oyster Point Boulevard, Suite 400
South San Francisco, CA 94080
(650)266-3500
November 17, 2017
VIA EDGAR
U.S. Securities and Exchange Commission
Division of Corporation Finance
100 F Street, N.E.
Washington, D.C. 20549
| Attn: | Dorrie Yale |
| Re: | Sunesis Pharmaceuticals, Inc. |
Registration Statement on FormS-3
FileNo. 333-218607
Acceleration Request
Requested Date: Tuesday, November 21, 2017
Requested Time: 4:00 p.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 FormS-3, as amended (the “Registration Statement”), to become effective on November 21, 2017, at 4:00 p.m., Eastern Time, or as soon as practicable thereafter.
Once the Registration Statement has been declared effective, please orally confirm that event with Marina Remennik of Cooley LLP, counsel to the Registrant, at (650)843-5124, or in her absence, Mehdi Khodadad at (650)843-5005.
| Very truly yours, | ||
| Sunesis Pharmaceuticals, Inc. | ||
| By: | /s/ Daniel N. Swisher, Jr. | |
| Name: | Daniel N. Swisher, Jr. | |
| Title: | Chief Executive Officer, President, | |
| Interim Chief Financial Officer and | ||
| Corporate Secretary | ||
| cc: | Esther Jhun, Sunesis Pharmaceuticals, Inc. |
Mehdi Khodadad, Cooley LLP
Marina Remennik, Cooley LLP
