0001193125-14-271671.txt : 20140818 0001193125-14-271671.hdr.sgml : 20140818 20140717162710 ACCESSION NUMBER: 0001193125-14-271671 CONFORMED SUBMISSION TYPE: CORRESP PUBLIC DOCUMENT COUNT: 1 FILED AS OF DATE: 20140717 FILER: COMPANY DATA: COMPANY CONFORMED NAME: CymaBay Therapeutics, Inc. CENTRAL INDEX KEY: 0001042074 STANDARD INDUSTRIAL CLASSIFICATION: PHARMACEUTICAL PREPARATIONS [2834] IRS NUMBER: 943103561 STATE OF INCORPORATION: DE FISCAL YEAR END: 1231 FILING VALUES: FORM TYPE: CORRESP BUSINESS ADDRESS: STREET 1: 7999 GATEWAY BLVD STREET 2: SUITE 130 CITY: NEWARK STATE: CA ZIP: 94560 BUSINESS PHONE: 510-293-8800 MAIL ADDRESS: STREET 1: 7999 GATEWAY BLVD STREET 2: SUITE 130 CITY: NEWARK STATE: CA ZIP: 94560 FORMER COMPANY: FORMER CONFORMED NAME: METABOLEX, INC. DATE OF NAME CHANGE: 20090721 FORMER COMPANY: FORMER CONFORMED NAME: METABOLEX INC DATE OF NAME CHANGE: 19970710 CORRESP 1 filename1.htm Prepared by R.R. Donnelley Financial -- Underwritters Acceleration Request

July 17, 2014

VIA EDGAR

U.S. Securities and Exchange Commission

Division of Corporation Finance

100 F Street, N.E.

Washington, D.C. 20549

 

Attn: Jeffrey Riedler

Daniel Greenspan

Scot Foley

 

Re: CymaBay Therapeutics, Inc.

Registration Statement on Form S-1

File No. 333-195127

Acceleration Request

Requested Date:    Monday, July 21, 2014
Requested Time:    4:00 p.m., Eastern Daylight Time

Ladies and gentlemen:

In accordance with Rule 461 under the Securities Act of 1933, as amended (the “Act”), Cowen and Company, LLC and Stifel, Nicolaus & Company, Incorporated, as representatives of the several underwriters, hereby join CymaBay Therapeutics, Inc. in requesting that the Securities and Exchange Commission (the “Commission”) take appropriate action to cause the Registration Statement on Form S-1 (File No. 333-194192) (the “Registration Statement”) to become effective on Monday, July 21, at 4:00 p.m., Eastern Daylight Time, or as soon as practicable thereafter.

Pursuant to Rule 460 under the Act, please be advised that we have distributed approximately 1,490 copies of the Preliminary Prospectus dated July 16, 2014 through the date hereof, to underwriters, dealers, institutions and others.

We have been informed by the participating underwriters that they will comply with the requirements of Rule 15c2-8 under the Securities Exchange Act of 1934, as amended, to the extent applicable.

Very truly yours,

 

COWEN AND COMPANY, LLC

By:   /s/ Jason Fenton
  Name:   Jason Fenton
  Title:   Managing Director
STIFEL, NICOLAUS & COMPANY, INCORPORATED
By:   /s/ Nicholas Oust
  Name:   Nicholas Oust
  Title:   Managing Director

 

cc: Sujal Shah, CymaBay Therapeutics, Inc.

Michael Maline, Goodwin Procter LLP

Matthew Hemington, Cooley LLP

Brett White, Cooley LLP

Eric Batill, Cooley