United States securities and exchange commission logo July 13, 2023 McDavid Stilwell Chief Financial Officer Coherus BioSciences, Inc. 333 Twin Dolphin Drive, Suite 600 Redwood City, CA 94065 Re: Coherus BioSciences, Inc. Registration Statement on Form S-4 Filed July 7, 2023 File No. 333-273179 Dear McDavid Stilwell: This is to advise you that we have not reviewed and will not review your registration statement. Please refer to Rules 460 and 461 regarding requests for acceleration. We remind you that the company and its management are responsible for the accuracy and adequacy of their disclosures, notwithstanding any review, comments, action or absence of action by the staff. Please contact Lauren Hamill at 303-844-1008 with any questions. Sincerely, Division of Corporation Finance Office of Life Sciences cc: Phillip S. Stoup