August 16, 2021
U.S. Securities and Exchange Commission
Division of Corporation Finance
Office of Life Sciences
100 F Street, N.E.
Washington, D.C. 20549
|Registration Statement on Form S-3|
|File No. 333-258465|
|Requested Date: August 18, 2021|
|Requested Time: 4:00 P.M. Eastern Time|
Ladies and Gentlemen:
Pursuant to Rule 461 under the Securities Act of 1933, as amended, Otonomy, Inc. (the Company) hereby requests that the above-referenced Registration Statement on Form S-3 (File No. 333-258465) (the Registration Statement) be declared effective at the Requested Date and Requested Time set forth above or at such later time as the Company or its counsel may orally request via telephone call to the staff (the Staff) of the Division of Corporation Finance of the Securities and Exchange Commission (the Commission). Once the Registration Statement has been declared effective, please orally confirm that event with our counsel, Wilson Sonsini Goodrich & Rosati, P.C., by calling Jennifer Knapp at (650) 849-3041.
[Signature page follows]
* * * *
|David A. Weber, Ph.D.|
|President and Chief Executive Officer|
Paul E. Cayer, Chief Financial & Business Officer
Kenneth Clark, Wilson Sonsini Goodrich & Rosati, P.C.
Tony Jeffries, Wilson Sonsini Goodrich & Rosati, P.C.
Daniel Koeppen, Wilson Sonsini Goodrich & Rosati, P.C.
Jennifer Knapp, Wilson Sonsini Goodrich & Rosati, P.C.