United States securities and exchange commission logo




                                                                                
                           April 5, 2023

       D. Victor Perlroth, M.D.
       Chairman and Chief Executive Officer
       Kodiak Sciences Inc.
       1200 Page Mill Road
       Palo Alto, California 94304

                                                        Re: Kodiak Sciences 
Inc.
                                                            Registration 
Statement on Form S-3
                                                            Filed March 31, 
2023
                                                            File No. 333-271043

       Dear D. Victor Perlroth:

              This is to advise you that we have not reviewed and will not 
review your registration
       statement.

               Please refer to Rules 460 and 461 regarding requests for 
acceleration. 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.

                                                        Please contact Dillon 
Hagius at 202-551-7967 with any questions.



                                                                                
                           Sincerely,

                                                                                
                           Division of Corporation Finance
                                                                                
                           Office of Life Sciences
       cc:                                              Anitha Anne