XOMA CORPORATION
2200 Powell Street, Suite 310
Emeryville, California 94608
(510) 204-7200
March 17, 2021
VIA EDGAR
United States Securities and Exchange Commission
Division of Corporation Finance
100 F Street, N.E.
Washington, D.C. 20549
Attn: Deanna Virginio
| RE: | XOMA Corporation |
Registration Statement on Form S-3
File No. 333-254073
Ladies and Gentlemen:
XOMA Corporation hereby requests that the Securities and Exchange Commission take appropriate action to cause the above-referenced Registration Statement on Form S-3 to become effective on March 19, 2021, at 4:00 p.m., Eastern Time, or as soon thereafter as is practicable.
| Very truly yours, | ||
| XOMA Corporation | ||
| By: | /s/ Thomas Burns | |
| Thomas Burns | ||
| Senior Vice President, Finance and Chief Financial Officer | ||