May 26, 2020
VIA EDGAR
Securities and Exchange Commission
Division of Corporation Finance
100 F Street NE
Washington, D.C. 20549-3561
| Attn: | Suzanne Hayes, Office of Healthcare & Insurance | |
| Re: | Viela Bio, Inc. | |
| Registration Statement on FormS-1 (FileNo. 333-238678) | ||
Ladies and Gentleman:
In connection with the above-referenced Registration Statement and pursuant to 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 Viela Bio, Inc. that the effectiveness of the Registration Statement be accelerated so that it will be declared effective at 4:00 p.m., Eastern time, on Wednesday, May 27, 2020, or as soon as practicable thereafter.
Pursuant to Rule 460 of the General Rules and Regulations under the Act, please be advised that there will be distributed to each underwriter or dealer who is reasonably anticipated to participate in the distribution of the security as many copies of the proposed form of preliminary prospectus as appears to be reasonable to secure adequate distribution of the preliminary prospectus.
The undersigned further advise that they have complied with and will continue to comply, and that they have been informed that the other prospective underwriters have complied with and will continue to comply, with the requirements of Rule15c2-8 under the Securities Exchange Act of 1934, as amended.
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| Very truly yours, | ||
| MORGAN STANLEY & CO. LLC | ||
| GOLDMAN SACHS & CO. LLC | ||
| COWEN AND COMPANY, LLC | ||
| As representatives of the several underwriters | ||
| MORGAN STANLEY & CO. LLC | ||
| By: | /s/ Chris Rigoli | |
| Name: | Chris Rigoli | |
| Title: | Vice President | |
| GOLDMAN SACHS & CO. LLC | ||
| By: | /s/ Amit Sinha | |
| Name: | Amit Sinha | |
| Title: | Managing Director | |
| COWEN AND COMPANY, LLC | ||
| By: | /s/ Bill Follis | |
| Name: | Bill Follis | |
| Title: | Managing Director | |
