KRYSTAL BIOTECH, INC.
2100 Wharton Street, Suite 701
Pittsburgh, PA 15203
October 9, 2018
VIA EDGAR
Ms. Irene Paik
Division of Corporation Finance
United States Securities and Exchange Commission
100 F Street, NE
Washington, D.C. 20549
| Re: | Krystal Biotech, Inc. |
| Registration Statement on Form S-3 (File No. 333-227632) |
Dear Ms. Paik:
Pursuant to Rule 461 under the Securities Act of 1933, as amended, Krystal Biotech, Inc. (the “Registrant”) hereby requests acceleration of effectiveness of its registration statement on Form S-3 (File No. 333-227632) to 9:00 a.m., Eastern Time, on October 12, 2018, or as soon as practicable thereafter.
The Registrant requests that it be notified of such effectiveness by a telephone call to John W. Campbell, the Company’s counsel at Morrison & Foerster LLP, at (415) 268-7197.
| Very truly yours,
Krystal Biotech, Inc. | ||
| By: | /s/ Krish S. Krishnan | |
| Name: | Krish S. Krishnan | |
| Title: | President and Chief Executive Officer | |