VIA EDGAR
August 10, 2015
United States Securities and Exchange Commission
Division of Corporation Finance
Mail Stop 4720
100 F Street, N.E.
Washington, D.C. 20549
Attn: Christina DeRosa
| Re: | Inotek Pharmaceuticals Corporation (the “Company”) |
Registration Statement on Form S-1 File No. 333-206027
Ladies and Gentlemen:
Pursuant to Rule 461 under the Securities Act of 1933, as amended (the “Act”), and as representatives of the several underwriters of the Company’s proposed public offering of shares of the Company’s common stock, par value $0.01 per share (the “Common Stock”), we hereby join the Company’s request for acceleration of the effective date of the above-referenced Registration Statement, as amended, requesting effectiveness for 4:00 p.m. (ET) on August 12, 2015, or as soon thereafter as practicable.
Pursuant to Rule 460 of the Act, we wish to advise you that we intend to distribute, either in printed or electronic form, approximately 850 copies of the Company’s preliminary prospectus relating to the Common Stock, dated August 10, 2015, to underwriters, dealers, institutions and others.
The undersigned, as representatives of the several underwriters, have complied and will continue to comply, and have been informed by the participating underwriters that they have complied and will continue to comply, with the provisions of Rule 15c2-8 of the Securities Exchange Act of 1934, as amended.
[Signature page follows]
| Very truly yours,
COWEN AND COMPANY, LLC PIPER JAFFRAY & CO. NOMURA SECURITIES INTERNATIONAL, INC. Acting on their own behalf and as representatives of several underwriters
By: COWEN AND COMPANY, LLC | ||
| By: | /s/ Andy Mertz | |
| Name: Andy Mertz Title: Managing Director | ||
| By: PIPER JAFFRAY & CO. | ||
| By: | /s/ Christie L. Christina | |
| Name: Christie L. Christina Title: Managing Director | ||
| By: NOMURA SECURITIES INTERNATIONAL, INC. | ||
| By: | /s/ Rudy Balseiro | |
| Name: Rudy Balseiro Title: Managing Director | ||
[Signature Page to Acceleration Request]