Kadmon Holdings, Inc.
450 East 29th Street
New York, NY 10016
April 19, 2017
VIA FACSIMILE AND EDGAR TRANSMISSION
U.S. Securities and Exchange Commission
100 F Street, N.E.
Washington, DC 20549-0404
Attention:Suzanne Hayes, Assistant Director, Office of Healthcare and Insurance
Re: Kadmon Holdings, Inc.
Registration Statement on Form S-1
Filed April 10, 2017
File No. 333-217230
Dear Ms. Hayes:
In accordance with Rule 461 under the Securities Act of 1933, as amended, we hereby request acceleration of the effective date of the Registration Statement on Form S-1 (File No. 333-217230) (the “Registration Statement”) of Kadmon Holdings, Inc. (the “Company”). We respectfully request that the Registration Statement become effective as of 9:00 a.m., Eastern time, on April 21, 2017, or as soon as practicable thereafter. Once the Registration Statement has been declared effective, please orally confirm that event with our counsel, Davis Polk & Wardwell LLP, by calling Sophia Hudson at (212) 450-4762.
Thank you for your assistance in this matter.
| Very truly yours,
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| KADMON HOLDINGS, INC.
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| By:
| /s/ Steven N. Gordon
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| Name: Steven N. Gordon
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| Title: Executive Vice President and General Counsel, Chief Administrative, Compliance and Legal Officer |
cc:Michael Kaplan, Davis Polk & Wardwell LLP
Sophia Hudson, Davis Polk & Wardwell LLP