Kadmon Holdings, Inc.
450 East 29th Street
New York, NY 10016
January 8, 2018
VIA FACSIMILE AND EDGAR TRANSMISSION
U.S. Securities and Exchange Commission
100 F Street, N.E.
Washington, DC 20549-0404
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Attention: | Suzanne Hayes, Assistant Director, Office of Healthcare and Insurance |
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Re: | Kadmon Holdings, Inc. |
| Registration Statement on Form S-3 |
| Filed December 29, 2017 |
| File No. 333-222364 |
Dear Ms. Hayes:
In accordance with Rule 461 under the Securities Act of 1933, as amended, we hereby request acceleration of the effective date of the Registration Statement on Form S-3 (File No. 333-222364) (the “Registration Statement”) of Kadmon Holdings, Inc. (the “Company”). We respectfully request that the Registration Statement become effective as of 4:00 p.m., Eastern time, on January 10, 2018, or as soon as practicable thereafter. Once the Registration Statement has been declared effective, please orally confirm that event with our counsel, Davis Polk & Wardwell LLP, by calling Sophia Hudson at (212) 450-4762.
Thank you for your assistance in this matter.
| Very truly yours,
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| KADMON HOLDINGS, INC.
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| By:
| /s/ Steven N. Gordon
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| Name: Steven N. Gordon
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| Title: Executive Vice President and General Counsel, Chief Administrative, Compliance and Legal Officer |
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cc: | Michael Kaplan, Davis Polk & Wardwell LLP |
| Sophia Hudson, Davis Polk & Wardwell LLP |