Kadmon Holdings, Inc.
450 East 29th Street
New York, NY 10016
September 20, 2019
VIA EDGAR
U.S. Securities and Exchange Commission
Division of Corporation Finance
100 F Street, N.E.
Washington, D.C. 20549
Attention: Tonya K. Aldave
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Re: |
| Kadmon Holdings, Inc. |
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| Registration Statement on Form S-3 Filed September 13, 2019 File No. 333-233766 |
Ladies and Gentlemen:
Pursuant to Rule 461 under the Securities Act of 1933, as amended, Kadmon Holdings, Inc. (the “Company”) hereby respectfully requests that the effective date for the registration statement referred to above be accelerated so that it will become effective at 4:00 p.m., Eastern time, on September 24, 2019, or as soon as practicable thereafter.
Should you have any questions regarding the foregoing, please call the Company’s counsel, Eric W. Blanchard of Covington & Burling LLP, who can be reached at (212) 841-1111.
Thank you for your assistance in this matter.
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Very truly yours,
KADMON HOLDINGS, INC.
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| /s/ Harlan W. Waksal | |
Name: |
| Harlan W. Waksal |
Title: |
| President and Chief Executive Officer |
