January 27, 2014

VIA EDGAR

 

U.S. Securities and Exchange Commission

Division of Corporation Finance

100 F Street, N.E.

Mail Stop 6010

Washington, D.C. 20549-3628

 

Attn:

Mr. Jeffrey Riedler

 

Re:	Celladon Corporation (the “Company”) – Request for Acceleration

Registration Statement on Form S-1 (File No. 333-191688)

Ladies and Gentlemen:

In accordance with Rule 461 under the Securities Act of 1933, as amended (the “Act”), and as Representatives of the several underwriters of the Company’s proposed public offering of shares of common stock, we hereby join the Company’s request for acceleration of the above-referenced Registration Statement, as amended, requesting effectiveness for 4:00 p.m. Eastern Standard Time on January 29, 2014, or as soon thereafter as is practicable.

Pursuant to Rule 460 of the Act, we wish to advise you that we plan to distribute approximately 770 copies of the Company’s Preliminary Prospectus dated January 27, 2014 to underwriters, dealers, institutions and others.

We have been informed by the participating underwriters that they will comply with the requirements of Rule 15c2-8 under the Securities Exchange Act of 1934, as amended.

[Signature Page Follows]

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SIGNATURE PAGE TO ACCELERATION REQUEST