August 23, 2024

Dennis M. Lanfear
President and Chief Executive Officer
Coherus BioSciences, Inc.
333 Twin Dolphin Drive, Suite 600
Redwood City, California 94065

       Re: Coherus BioSciences, Inc.
           Definitive Proxy Statement on Schedule 14A
           Filed April 15, 2024
           File No. 001-36721
Dear Dennis M. Lanfear:

      We have limited our review of your most recent definitive proxy statement 
to those issues
we have addressed in our comment.

       Please respond to this letter by providing the requested information 
and/or confirming that
you will revise your future proxy disclosures in accordance with the topics 
discussed below. If
you do not believe a comment applies to your facts and circumstances, please 
tell us why in your
response.

       After reviewing your response to this letter, we may have additional 
comments.

Definitive Proxy Statement on Schedule 14A
Pay Versus Performance, page 63

1.     We note footnotes 4 and 5 to your pay versus performance table 
calculates total
       shareholder return and peer group total shareholder return using a 
measurement point of
       December 31, 2020. Please note that for calculating total shareholder 
return and peer
       group total shareholder return, the       measurement period    must be 
the period beginning at
       the    measurement point    established by the market close on the last 
trading day before the
       registrant's earliest fiscal year in the table.    Please ensure your 
measurement period uses
       the correct measurement point for calculating total shareholder return 
and peer group total
       shareholder return. Refer to Item 402(v)(2)(iv) of Regulation S-K.
        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.
 August 23, 2024
Page 2

       Please contact Jennifer Gowetski at 202-551-3401 or Daniel Crawford at 
202-551-7767
with any questions.



                                                        Sincerely,

                                                        Division of Corporation 
Finance
                                                        Disclosure Review 
Program
cc:   Max Brunner, Esq.