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