October 3, 2019

Jean-Fr d ric Viret
Chief Financial Officer
Coherus BioSciences, Inc.
333 Twin Dolphin Drive, Suite 600
Redwood City, California 94065

       Re: Coherus BioSciences, Inc.
           Form 10-K for the Fiscal Year Ended December 31, 2018
           Filed February 28, 2019
           Form 10-Q for the Quarterly Period Ended June 30, 2019
           Filed August 5, 2019
           File No. 001-36721

Dear Mr. Viret:

      We have reviewed your filing and have the following comment. In our
comment, we
may ask you to provide us with information so we may better understand your
disclosure.

       Please respond to the comment within ten business days by providing the
requested
information or advise us as soon as possible when you will respond. If you do
not believe our
comment applies to your facts and circumstances, please tell us why in your
response.

       After reviewing your response to the comment, we may have additional
comments.

Form 10-Q for the Quarterly Period Ended June 30, 2019

Item 2. Management's Discussion and Analysis of Financial Condition and Results
of Operations
Financial Operations Overview
Cost of Goods Sold, page 32

1.    It appears your cost of product revenues was only 0.7% and 2.3% of net
product revenues
      for the quarter and six months ended June 30, 2019. You disclose that a
portion of the
      costs of producing UDENYCA sold to date was expensed as research and
development
      prior to FDA approval and therefore is not reflected in the cost of good
sold. You further
      state on page 14 that cost of goods sold includes a write-off of prepaid
manufacturing
      costs of $1.3 million and $0.4 million due to excess and obsolete
inventory. Please tell us
      the following:
        the amount of estimated revenues represented by inventory on hand at
June 30, 2019
           for which manufacturing costs were expensed in prior periods as
research and
 Jean-Fr d ric Viret
Coherus BioSciences, Inc.
October 3, 2019
Page 2
              development expenses (i.e."zero cost inventories"),
              when you expect to finish selling the zero cost inventories,
              if the non-current inventory relates to inventory that will not
be sold due to the zero
              cost inventory runoff,
              what the shelf life of your inventory is and your consideration
of whether or not any
              additional inventory will be determined to be obsolete in future
periods, and
              what you estimate your gross margin percentage will be after the
zero cost
              inventories are sold.

        We remind you that the company and its management are responsible for
the accuracy
and adequacy of their disclosures, notwithstanding any review, comments, action
or absence of
action by the staff.

       You may contact Ibolya Ignat at (202) 551-3636 or Mary Mast at (202)
551- 3613 with
any questions.



FirstName LastNameJean-Fr d ric Viret                           Sincerely,
Comapany NameCoherus BioSciences, Inc.
                                                                Division of
Corporation Finance
October 3, 2019 Page 2                                          Office of Life
Sciences
FirstName LastName