April 3, 2018
VIA EDGAR
Division of Corporate Finance
U.S. Securities and Exchange Commission
100 F Street, N.E.
Washington, D.C. 20549
Attn: Jeff Gabor
RE: | XOMA Corporation |
Registration Statement on Form S-3 |
File No. 333-223493 |
Ladies and Gentlemen:
Pursuant to Rule 461 under the Securities Act of 1933, as amended, the undersigned registrant hereby requests that the Securities and Exchange Commission (the Commission) take appropriate action to cause the above-referenced Registration Statement on Form S-3 to become effective at 4:00 p.m. Eastern Time on April 5, 2018, or as soon thereafter as is practicable.
Sincerely, | ||
XOMA Corporation | ||
By: | /s/ Thomas Burns | |
Thomas Burns | ||
Senior Vice President, Finance and Chief Financial Officer |
cc: | Michael E. Tenta |
Cooley LLP |