KAIROS PHARMA LTD.
2355 Westwood Blvd., #139
Los Angeles CA 90064
(818) 404-5541
January 21, 2026
Via EDGAR
U.S. Securities and Exchange Commission
Division of Corporation Finance
100 F Street, N.E.
Washington, D.C. 20549
| Re: | Kairos Pharma, Ltd. |
| Registration Statement on Form S-3 | |
| File No. 333-292686 |
Acceleration Request
| Requested Date: | January 23, 2026 |
| Requested Time: | 9:00 AM Eastern Time |
Ladies and Gentlemen:
Pursuant to Rule 461 promulgated under the Securities Act of 1933, as amended, Kairos Pharma, Ltd. hereby requests acceleration of the effective date of its registration statement on Form S-3 (File No. 333-292686) so that it may become effective at 9:00 a.m. Eastern Time on January 23, 2026, or as soon thereafter as is practicable.
| Very truly yours, | ||
| Kairos Pharma, Ltd. | ||
| /s/ John S. Yu | ||
| Name: | John S. Yu | |
| Title: | Chief Executive Officer and Chairman of the Board of Directors |
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cc: Dorsey & Whitney LLP