GOLDMAN, SACHS & CO.
200 West Street
New York, NY 10282
November 8, 2010
Securities and Exchange Commission
100 F Street, N.E.
Washington, D.C. 20549
Attention: John L. Krug
Re: Ikaria, Inc.
Filed on Form S-1
Registration No. 333-166792
Ladies and Gentlemen:
In connection with the above-captioned Registration Statement, we wish to advise that between October 27, 2010 and the date hereof 10,924 copies of the Preliminary Prospectus dated October 26, 2010 were distributed as follows: 6,159 to prospective underwriters; 3,766 to institutional investors; 794 to prospective dealers; 169 to individuals; 0 to rating agencies and 36 to others.
We have been informed by the participating underwriters that they will comply with the requirements of Rule 15c2-8 under the Securities Exchange Act of 1934.
We hereby join in the request of the registrant that the effectiveness of the above-captioned Registration Statement, as amended, be accelerated to 4:00 p.m. Eastern Time on November 10, 2010 or as soon thereafter as practicable.
Very truly yours,
GOLDMAN, SACHS & CO.
MORGAN STANLEY & CO. INCORPORATED
As Representatives of the
Prospective U.S. Underwriters
By: | /s/ GOLDMAN, SACHS & CO. |
|
| (Goldman, Sachs & Co.) |
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