[Glaukos Corporation Letterhead]
October 15, 2019
VIA EDGAR
Division of Corporation Finance
Office of Manufacturing
United States Securities and Exchange Commission
100 F Street, N.E.
Washington, D.C. 20549-3628
Attention: Thomas Jones, Geoffrey Kruczek, Tim Buckmiller
Re: Request for Effectiveness for Glaukos Corporation
Registration Statement on Form S-4 (File No. 333-233807)
Dear Messrs. Jones, Kruczek and Buckmiller:
Pursuant to Rule 461 promulgated under the Securities Act of 1933, as amended, Glaukos Corporation (the “Registrant”) hereby respectfully requests that the effectiveness of the above-referenced Registration Statement be accelerated to 4:00 p.m. Eastern Time, on Thursday, October 17, 2019, or as soon thereafter as practicable. The Registrant respectfully requests that you notify Andor Terner of O’Melveny & Myers LLP of such effectiveness by telephone at (949) 823-6980.
If you have any questions or comments regarding the foregoing, please do not hesitate to contact Mr. Terner at the telephone number above.
| Very truly yours, | ||
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| Glaukos Corporation | ||
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| By: | /s/ Robert Davis | |
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| Name: | Robert Davis |
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| Title: | Senior Vice President and General Counsel |
cc: Andor Terner, O’Melveny & Myers LLP
Barbara Borden, Cooley LLP
