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MORRISON FOERSTER LLP
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July 17, 2017
Writers Direct Contact
+1-415-268-7197
JCampbell@mofo.com
CONFIDENTIAL SUBMISSION VIA EDGAR
Securities and Exchange Commission
Division of Corporate Finance
100 F Street, N.E.
Washington, DC 20549
Re: | Krystal Biotech, Inc. |
Draft Registration Statement on Form S-1
Ladies and Gentlemen:
On behalf of Krystal Biotech, Inc., a Delaware corporation (the Company) we are submitting a draft Registration Statement on Form S-1 (the Registration Statement) to the staff of the Securities and Exchange Commission (SEC) for confidential nonpublic review pursuant to Section 6(e) of the Securities Act of 1933, as amended (the Securities Act). The Registration Statement submitted herewith relates to the initial public offering of the Companys common stock.
We confirm to you that as of the date of this letter, the Company is an emerging growth company, as defined in Section 2(a)(19) of the Securities Act, because its total gross revenues during the fiscal year ended December 31, 2016, its most recently completed fiscal year, were less than $1 billion. Please note this information is disclosed in the Companys income statement included in the Registration Statement on page F-4. In addition, we confirm to you that as of the date of this letter none of the disqualifying conditions set forth in Section 2(a)(19) have occurred.
A formal filing of the Registration Statement will be made at a later date, which in no event will be later than 15 days before the Company commences its road show.
July 17, 2017
Page Two
If you have any questions in connection with this filing, please do not hesitate to contact me at (415) 268-7197 or by e-mail at JCampbell@mofo.com.
Sincerely,
/s/ John W. Campbell, Esq.
Cc: | Krish S. Krishnan (krish@krystalbio.com) |
Emiko Kurotsu, Esq. (ekurotsu@mofo.com)
Michael Maline, Esq. (mmaline@goodwinlaw.com)
Seo Salimi, Esq. (ssalimi@goodwinlaw.com)
Enclosures
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