Cytokinetics, Incorporated
280 East Grand Avenue
South San Francisco, CA 94080
| May 15, 2019 | VIA EDGAR |
United States Securities and Exchange Commission
Division of Corporation Finance
100 F Street, N.E.
Washington, D.C. 20549
Attn: Joseph McCann
| RE: | Cytokinetics, Incorporated |
| Registration Statement on Form S-3 |
| File No. 333-231348 |
| Acceleration Request |
| Requested Date: | May 17, 2019 |
| Requested Time: | 4:00 P.M. Eastern Time |
Ladies and Gentlemen:
In accordance with Rule 461 under the Securities Act of 1933, as amended, the undersigned registrant (the “Registrant”) hereby requests that the Securities and Exchange Commission take appropriate action to cause the above-referenced Registration Statement on Form S-3 (the “Registration Statement”) to become effective on May 17, 2019, at 4:00 p.m., Eastern Time, or as soon thereafter as is practicable.
Once the Registration Statement has been declared effective, please orally confirm that event with Carlton Fleming of Cooley LLP, counsel to the Registrant, at (650) 843-5865, or in his absence, Michael E. Tenta at (650) 843-5636.
Very truly yours,
| Cytokinetics, Incorporated |
| /s/ Ching Jaw |
| Ching Jaw |
| Senior Vice President, Chief Financial Officer |
| cc: | Mark A. Schlossberg, Senior Vice President, Legal and General Counsel |
| Michael E. Tenta, Cooley LLP |
| J. Carlton Fleming, Cooley LLP |