Viela Bio, Inc.
One MedImmune Way
First Floor, Area Two
Gaithersburg, MD 20878
September 30, 2019
VIA EDGAR
Securities and Exchange Commission
Division of Corporation Finance
100 F Street, N.E.
Washington, D.C. 20549
Attention: Suzanne Hayes, Office of Healthcare & Insurance
| Re: | Viela Bio, Inc. |
Registration Statement on Form S-1, as amended |
File No. 333-233528 |
Request for Acceleration |
Ladies and Gentlemen:
Pursuant to Rule 461 of the General Rules and Regulations under the Securities Act of 1933, as amended, Viela Bio, Inc., a Delaware corporation (the “Registrant”), hereby respectfully requests that the effective date of the above-captioned registration statement on Form S-1 (Registration No. 333-233528) be accelerated so that the registration statement may become effective at 4:00 p.m., Eastern time, on Wednesday, October 2, 2019, or as soon thereafter as practicable, or at such later time as the Registrant may orally request via telephone call to the staff. The Registrant hereby authorizes each of Jonathan Kravetz and John T. Rudy of Mintz, Levin, Cohn, Ferris, Glovsky and Popeo, P.C., counsel to the Registrant, to make such request on its behalf.
Please call Jonathan Kravetz (617-348-1674) or John T. Rudy (617-348-3050) of Mintz, Levin, Cohn, Ferris, Glovsky and Popeo, P.C., counsel to the Registrant, with any comments or questions regarding this matter.
[Signature page follows]
| Very truly yours, |
| VIELA BIO, INC. |
/s/ Zhengbin (Bing) Yao, Ph.D. |
| Zhengbin (Bing) Yao, Ph.D. |
| Chairman, President and Chief Executive Officer |
| cc: | Securities and Exchange Commission |
Suzanne Hayes, Assistant Director
Ada D. Sarmento
Viela Bio, Inc.
Zhengbin (Bing) Yao, Ph.D.
Mitchell Chan
Mintz, Levin, Cohn, Ferris, Glovsky and Popeo, P.C.
Jonathan L. Kravetz
John T. Rudy
Ropes & Gray LLP
Patrick O’Brien
KPMG LLP
Brian McDonald
