Coherus BioSciences, Inc.
333 Twin Dolphin Drive, Suite 600
Redwood City, CA 94065
February 16, 2018
VIA EDGAR
Securities and Exchange Commission
Division of Corporation Finance
100 F Street, N.E.
Washington, D.C. 20549-4628
Attn: Chris Edwards
| Re: | Coherus BioSciences, Inc. |
| Registration Statement on Form S-3 (Registration No. 333-222698) |
Ladies and Gentlemen:
On February 14, 2018, Coherus BioSciences, Inc. (the “Company”) submitted a letter requesting that the above-referenced Registration Statement be declared effective on February 19, 2018, at 4:00 p.m., Washington, D.C. time. By this letter the Company hereby withdraws the acceleration request dated February 14, 2018.
Please direct any questions or comments regarding this correspondence to our counsel, Benjamin A. Potter of Latham & Watkins LLP, at (650) 470-4809.
Thank you for your assistance in this matter.
| Very truly yours,
Coherus BioSciences, Inc. | ||
| By: | /s/ Jean-Frédéric Viret | |
| Jean-Frédéric Viret Chief Financial Officer | ||
| cc: | Benjamin A. Potter, Latham & Watkins LLP |