J.P. Morgan Securities LLC
383 Madison Avenue
New York, New York 10179
Credit Suisse Securities (USA) LLC
Eleven Madison Avenue
New York, New York 10010
November 3, 2014
Securities and Exchange Commission
Division of Corporation Finance
100 F Street, N.E.
Washington, D.C. 20549
| Attn: | Jeffrey P. Riedler, Assistant Director |
Tabatha McCullom
James Rosenburg
Daniel Greenspan
Scot Foley
| Re: | Coherus BioSciences, Inc. |
Registration Statement on Form S-1
Registration File No. 333-198936
Ladies and Gentlemen:
In accordance with Rule 461 under the Securities Act of 1933, as amended (the “Act”), we, as representatives of the several underwriters, hereby join in the request of Coherus BioSciences, Inc. (the “Company”) for acceleration of the effective date of the above-named Registration Statement so that it becomes effective at 4:30 P.M., Washington, D.C. time, on November 5, 2014, or as soon thereafter as practicable, or at such other time as the Company or its outside counsel, Latham & Watkins LLP, requests by telephone that such Registration Statement be declared effective.
Pursuant to Rule 460 under the Act, we, as representatives of the several underwriters, wish to advise you that we have effected the following distribution of the Company’s Preliminary Prospectus dated October 24, 2014:
| (i) | Dates of distribution: October 24, 2014 through the date hereof |
| (ii) | Number of prospective underwriters to which the preliminary prospectus was furnished: 3 |
| (iii) | Number of prospectuses furnished to investors: approximately 3,333 |
| (iv) | Number of prospectuses distributed to others, including the Company, the Company’s counsel, independent accountants, and underwriters’ counsel: approximately 230 |
We, the undersigned, as representatives of the several underwriters, have complied and will comply, and we have been informed by the participating underwriters that they have complied and will comply, with the requirements of Rule 15c2-8 under the Securities Exchange Act of 1934, as amended.
| Very truly yours, | ||
J.P. MORGAN SECURITIES LLC CREDIT SUISSE SECURITIES (USA) LLC
Acting severally on behalf of themselves and the several Underwriters
| ||
| By: | J.P. MORGAN SECURITIES LLC | |
| By: | /s/ Benjamin Burdett | |
| Name: | Benjamin Burdett | |
| Title: | Vice President | |
| By: | CREDIT SUISSE SECURITIES (USA) LLC | |
| By: | /s/ C. Cullom Davis | |
| Name: | C. Cullom Davis | |
| Title: | Managing Director | |
[Signature Page to Underwriters’ Acceleration Request]
