August 8, 2014
VIA EDGAR
United States Securities and Exchange Commission
Division of Corporation Finance
100 F Street, N.E.
Washington, DC 20549
Attention: | Jeffrey P. Riedler | |
Daniel Greenspan | ||
Christina De Rosa | ||
Christine Torney | ||
Mary Mast |
Re: | Otonomy, Inc. |
Registration Statement on Form S-1 (File No. 333-197365)
Ladies and Gentlemen:
Pursuant to Rule 460 of the General Rules and Regulations under the Securities Act of 1933, as amended, we wish to advise that between August 1, 2014 and the date hereof, approximately 3,167 copies of the Preliminary Prospectus dated August 1, 2014 were distributed to prospective underwriters, institutional investors and prospective dealers in connection with the above-captioned Registration Statement.
We wish to advise you that the participating underwriters have complied and will continue to comply with the requirements of Rule 15c2-8 under the Securities Exchange Act of 1934, as amended.
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 Tuesday, August 12, 2014 or as soon thereafter as practicable.
[signature page follows]
Very truly yours,
J. P. MORGAN SECURITIES LLC | ||
MERRILL LYNCH, PIERCE, FENNER & SMITH INCORPORATED | ||
As representatives of the several underwriters | ||
J.P. MORGAN SECURITIES LLC | ||
By: | /s/ Jason Forschler | |
Authorized Signatory | ||
MERRILL LYNCH, PIERCE, FENNER & SMITH INCORPORATED | ||
By: | /s/ Michele A.H. Allong | |
Authorized Signatory |
[Signature Page to Acceleration Request of the Underwriters]